Organizing, legal and account components of the creation to organizations pawn the bases of the efficient work in the future. In this connection necessary exact performing the rules corresponding to normative legal documentation, which the main positions are presented in article, as well as decision of the account problems, not regulated in her. Author’s understanding the possible variant of the reflection is motivated in accounting economic operation, appearing when forming the juridical person.
juridical person, creation, legal procedures, organizing aspect, expenses, accounting
1. Nalogovyy kodeks Rossiyskoy Federatsii (chast´ pervaya i vtoraya). – M.: Eksmo, 2014. – 880 s.
2. Ob obshchestvakh s ogranichennoy otvetstvennost´yu. Federal´nyy zakon ot 8 fevralya 1998 goda № 14-FZ (v red. Federal´nogo zakona ot 5 iyulya 2014 goda № 129-FZ) [Elektronnyy resurs]. URL:// http://www.consultant.ru/document/cons_doc_LAW_156206/?fra.
3. O bukhgalterskom uchete. Federal´nyy zakon ot 6 dekabrya 2011 goda № 402-FZ (red. Federal´nogo zakona ot 4 noyabrya 2014 № 344-FZ) [Elektronnyy resurs]. URL:// http://minfin.ru/common/ upload/library/2014/11/main/402_FZ_na_sayt_Minfina_17.11.2014.pdf.
4. O gosudarstvennoy registratsii yuridicheskikh lits i individual´nykh predprinimateley. Federal´nyy zakon ot 8 avgusta 2001 goda № 129-FZ (red. Federal´nogo zakona ot 31 dekabrya 2014 goda № 489-FZ) [Elektronnyy resurs]. URL:// http://www.consultant.ru/popular/o_gosudarstvennoj_registracii_juridicheskih_lic_i_individualnyh_predprinimatelej/.
5. O vnesenii izmeneniy v zakonodatel´nye akty Rossiyskoy Federatsii v chasti sovershenstvovaniya protsedur gosudarstvennoy registratsii i postanovki na uchet yuridicheskikh lits i individual´nykh predprinimateley. Federal´nyy zakon ot 23 dekabrya 2003 goda № 185-FZ (red. Federal´nogo zakona ot 4 aprelya 2011 goda № 99-FZ) [Elektronnyy resurs]. URL:// http://www.referent.ru/1/171343.
6. Ob utverzhdenii form i trebovaniy k oformleniyu dokumentov, ispol´zuemykh pri gosudarstvennoy registratsii yuridicheskikh lits, a takzhe fizicheskikh lits v kachestve individual´nykh predprinimateley. Postanovlenie Pravitel´stva Rossiyskoy Federatsii ot 19 iyunya 2002 goda № 432 (v red. ot 9 marta 2010 goda № 135) [Elektronnyy resurs]. URL: /http://base.consultant.ru/cons / cgi/online.cgi?base=LAW;n=98418;req=doc
7. Polozhenie po vedeniyu bukhgalterskogo ucheta i bukhgalterskoy otchetnosti v Rossiyskoy Federatsii. Prikaz Minfina RF ot 29 iyulya 1998 goda № 34n (red. prikaza ot 24 dekabrya 2010 goda № 186n) [Elektronnyy resurs]. URL:// http://minfin.ru/ru/perfomance/accounting/accounting /legislation/ reporting/.
8. Poryadok i usloviya prisvoeniya, primeneniya, a takzhe izmeneniya identifikatsionnogo nomera nalogoplatel´shchika pri postanovke na uchet, snyatii s ucheta yuridicheskikh i fizicheskikh lits. Prikaz MNS Rossii ot 3 marta 2004 goda № BG-3-09/178 (v red. prikaza FNS Rossii ot 29 iyunya 2012 goda № MMV-7-6/435@) [Elektronnyy resurs]. URL:// http://base.consultant.ru/cons/cgi/online.cgi? base=LAW;n=134113;req=doc.
9. Raskhody organizatsii (PBU 10/99). Utverzhdeno prikazom Minfina RF ot 6 aprelya 1999 goda № 33n (v red. prikaza Minfina RF ot 22 aprelya 2012 goda № 55n) [Elektronnyy resurs]. URL:// http://minfin.ru/ru/perfomance/accounting/accounting/legislation /positions/.
10. Uchetnaya politika organizatsii (PBU 1/2008). Utverzhdeno prikazom Minfina RF ot 6 oktyabrya 2008 goda № 106n (v red. prikaza ot 18 dekabrya 2012 goda № 164n) [Elektronnyy resurs]. URL:// http://minfin.ru/ru/perfomance/accounting/accounting/legislation/positions/.
11. Uchet finansovykh vlozheniy (PBU 19/02). Prikaz Minfina RF ot 10 dekabrya 2002 goda № 126n (v red. prikaza ot 27 aprelya 2012 goda № 55n) [Elektronnyy resurs]. URL:// http://minfin.ru/ru/ perfomance/accounting/accounting/legislation/positions/.
12. Anikina M.L. Uchet raskhodov, ponesennykh organizatsiey do momenta registratsii / M. Anikina. Bukhgalterskiy uchet. – 2012. – № 2. – S. 104–107.
13. Anikina M.L. Uchet raskhodov, ponesennykh organizatsiey do momenta registratsii / M. Anikina. Bukhgalterskiy uchet. – 2012. – № 3. – S. 96–101.
