2.6. концепции активов и их применение в судебной практике по

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1’2012
2.6. CONSEPTS OF ASSETS AND
USING OF THESE CONCEPTS IN
LEGAL CASES OF
SHAREHOLDERS RETIREMENT
V.V. Okudzhava, Ph.D. Candidate, Department of
Accounting, Analysis and Audit
13.
14.
15.
Moscow State University n. M.V. Lomonosov
The article investigates the relation between accounting
concepts of assets and court practice of the application of
such theories in the cases of shareholders retirement from
a limited liabilities company. The author separated main
similarities and differences of the three basic asset concepts – economic, legal and accounting, matched them
with court interpretation of the concept of “effective value”
in cases of shareholder retirements. The research presents analysis of different approaches to the net assets
computation, developed by arbitrage practice, their relation with the main concepts of accounting assets, as well
as analysis of strengths and weaknesses of each mentioned approach. Based on the analysis, it was attempted
to produce a congruent approach to the “effective value”
definition and justification of existence of such a definition
by its own.
16.
17.
18.
19.
20.
Literature
1. On limited liability companies [Electronic resource]: Russian
federal law dd. 08.02.1998
14(edd. dd. 11.07.2011).
Access from the system «ConsultantPlus».
2. On valuation in Russian Federation [Electronic resource]:
Russian federal law dd. 29.07.1998
135(
.
11.07.2011). Access from the system «ConsultantPlus».
3. Directions on valuation of assets of public companies [Electronic resource]: joint Order of Russian Ministry of Finance
and Federal Security Exchange Commission dd. 02.01.2003
10 . Access from the system «ConsultantPlus».
4. General definitions in valuation, valuation approaches and
valuation requirements (Federal Valuation Standard 1) [Electronic resource]: Order of Ministry of Economics dd. 20.07.2007
256. Access from the system «ConsultantPlus».
5. Methodical recommendations on fixed assets accounting
[Electronic resource]: Order of Russian Finance Ministry dd.
13.10.2003 . 91 (edd. Dd. 24.12.2010). Access from the
system «ConsultantPlus».
6. Financial reporting of entity (PBU 4/99) [Electronic resource]:
Order of Russian Finance Ministry dd. 06.07.1999 43 (
.
08.11.2010). Access from the system «ConsultantPlus».
7. Decision of Federal District Arbitrage Court of ZapadnoSibirskiyfederal district dd. 10.06.2011
759387/2010 [Electronic resource]. Access from the system
«ConsultantPlus».
8. Decision of Federal District Arbitrage Court of Povolzhskogo
federal district dd. 13.04.2011 on case
65-1824/2007
[Electronic resource]. Access from the system «ConsultantPlus».
9. Decision of Federal District Arbitrage Court of Ural federal
district dd. 08.04.2011
09-1540/11- 4 on case
7610858/2008-3-366/100/182 [Electronic resource]. Access
from the system «ConsultantPlus».
10. Decision of Federal District Arbitrage Court of Povolzhskogo federal district dd. 25.01.2011 . on case
65-6783/2010 [Electronic resource]. Access from the system «ConsultantPlus».
11. Decision of Federal District Arbitrage Court of Volgo-Vaytskey
federal district dd. 20.10.2010 . on case
28-14978/2009
[Electronic resource]. Access from the system «ConsultantPlus».
12. Decision of Federal District Arbitrage Court of SeveroKavkazskeyfederal district dd. 19.10.2010 on case
32-
6
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25.
26.
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«ConsultantPlus».
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4116099/08 [Electronic resource]. Access from the system
«ConsultantPlus».
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55-14622/2009 [Electronic resource]. Access from the system «ConsultantPlus».
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district dd. 01.02.2010
09-92/10- 4 on case
6010661/2009- 4 [Electronic resource]. Access from the system «ConsultantPlus».
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liability companies» [Electronic resource]. Access from the
system «ConsultantPlus».
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2005 . on case
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2005 . on case
08-3933/2005 [Electronic resource]. Access from the system «ConsultantPlus».
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F. Modigliani, M. Miller. Taxes and the Cost of Capital: A Correction / F. Modigliani, M. Miller // American Economic Review. 1963. P. 433-443.
Keywords
Legal concept of assets; economic concept of assets; accounting concept of assets; accounting; corporate law; net
assets; effective value of share; shareholder retirement.