Business valuation is the main issue of concern to many shareholders and owners. How to assess the health of the enterprise and it does not miscalculate the same time, invest more money into it or not. That assessment of the effectiveness of business primarily intended for this to show the owners whether or be engaged in this business is to take your capital until it is completely bankrupt. Usually such an estimate can be set only from outside the company, namely, financiers and Accounting outsourcing, which are now quite popular. For tax purposes, shareholders funds (co-investors), accumulated in the accounts of customers, developers admit a trust fund and does No provision in determining the tax base, according to tax revenues and VAT (item 1 pt 2 notes 146 of the Tax Code, subparagraph 14 pt 1 notes 251 Tax Code). In accounting arrival of funds from shareholders (co-investors) can displayed according to the debit account currency accounts of funds (or other resources) in correspondence with a score of 76 “counts with various debtors and creditors,” subaccount “Estimates of the investors (shareholders) in accordance assets acquired on pay in the construction. ” Together with the Community can be picked up by the method of accounting with the introduction of bills 86 “Target to pay in”. Retribution client-builder confessed to tax purposes, earnings and cut in the tax base according to the VAT and income tax revenue in a generally established routine.
Contributions of co-investors (shareholders) in the proportion of foreign currency, representing the payment due provided by the developer services, reflected the introduction of bills 62 – as advances acquired through future service offerings. The daily account of escape from the implementation of client services, the developer has the ability to vary depending on the criterion of prisoners persuasion. A. The value of retribution client-builder is selected in persuasion. In this case, the determination of the tax base does not cause difficulty Community.