Purchasing link in a group of companies: is it necessary?
At a time when it was impossible to be 100% sure that suppliers were honest, that they would fulfill their tax obligations and not “disappear” by the time of the…

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One hundred thousand letters: how a self-employed copywriter earns money
Julia Shmuklerevich decided that enough was enough for her, and from a bank manager turned into a copywriter. She did not study at any paid courses, but this did not…

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Break even
I will begin today's conversation, it would seem, from a completely different, but, believe me, very important point. Many mistakes are made by both beginner and existing entrepreneurs when planning…

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banking products

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Contribution to property has become repayable. Will he become an alternative to a loan in a group of companies

Making a choice in favor of one or another reason for tax-free cash flow in a group of companies, the possibility of their return without taxes is often a key criterion. If we add to this the efficiency of processing, we get the expected result – loans are the most popular tool for the flow of money.

The closest alternative to a loan – a contribution to property without increasing the authorized capital – has long been virtually irretrievable. The return on investments was possible only in the form of dividends or upon sale of a share in the business, with appropriate taxation.

Since the beginning of 2019, the situation has changed – the participant has the opportunity to return previously made contributions to the property of a subsidiary without additional taxation. Continue reading

Elimination of minority shareholders in LLC: how to do and how to prevent

LLC is the most common form of legal entities in Russia. This is a kind of intermediate type of participation in entrepreneurial activity between the association of only capital (joint-stock companies) and the association of personal, primarily labor, participation (for example, a production cooperative). It is this feature that determines the rules for exclusion of a person from the membership of LLC, the presence of a number of special rules aimed at protecting his interests.

For example, without the consent of all participants, a company cannot be reorganized (for comparison, in joint-stock companies, in order to make such a decision, 75% of the votes of those participating in the meeting of shareholders must be collected). This protects the interests of all participants, primarily personal participation, taking into account personal opinions, regardless of their share in the authorized capital. Continue reading

Practical aspects of accounting for business combinations in the fuel and energy sector

A contribution is any economic resource that creates or can create returns as a result of applying one or more processes.A process is any system, standard, protocol, agreement or rule that, when applied to a deposit or deposits, creates or can produce returns.

Return – the result of contributions and processes applied to such deposits that provide or are able to provide income in the form of dividends, cost savings or other economic benefits directly to investors or other owners, members or participants.

Given the fact that the acquisition of a business and a group of individual assets is reflected in the statements differently, it is important to understand how the first differs from the second. Such an analysis is based on the three components of a business in terms of IFRS 3 Business Combinations, which is why if a company is able to demonstrate contributions, processes and returns, then, as a rule, there is a business as such. Continue reading

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MYSELF MBA: MAIN PRINCIPLES OF BUSINESS
Josh Kaufman worked at Procter & Gamble and was considering whether to go to business school to help his career. The prospects after receiving an MBA were vague, but student…

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FINNEXT 2019: TOP INNOVATION IN RETAIL, FINANCE AND REAL ESTATE
Emology = People + Technology Technological effectiveness today gives way to humanity. In the world of financial services, the winner is the one who has acquired technological trends, provided users…

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IDEA FOR BUSINESS: PERFUMERY STORE
A perfume shop is a sales outlet where perfumes, colognes, toilet water, etc. are sold. What needs to be done for an entrepreneur who has decided to create such a…

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"Effective credit policy of the enterprise"
Why is there a need for an effective credit policy? Due to the high level of competition in the food market, the situation is such that, in order to increase…

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