FEATURES OF DRAWING UP ACCOUNTING REPORTS DURING REORGANIZATION
In this article authors considered the questions connected with formation of accounting reports by economic entity when transforming and also by contents of annual financial statements of the transformed subject of economy in a year in which it is carried out, gave definition of a concept of reorganization and also studying of features of drawing up accounting reports and made the analysis of provisions of the normative legal acts regulating the studied sphere. The relevance of the matter does not raise doubts as reorganization problems in different information sources as scientific, and educational literature mention indirectly and consider only in the general order. The legislation is also imperfect and contradictory in this question. There are no many precepts of law concerning reorganization process that leads to existence of risks of recognition of illegal any reorganization of the legal entity. Many scientists consider reorganization only one of ways of the termination of legal entities. The lack of in-depth theoretical studies of essence, signs and definition of reorganization as legal phenomenon is result of this approach. In this case in accounts department, certainly, there are questions of how to make accounting reports during reorganization in the form of transformation. In article authors noted that since September 01, 2014 possibilities of reorganization of legal entities extend. Now reorganization of the legal entity with a simultaneous combination of its various forms and reorganization with participation of two and more legal entities is allowed for them (in different organizational forms if the law allowed similar reorganization). The economic entity, in the course of reorganization, anyway, faces a set of the difficulties concerning the statement of a new package of documents, change of organizational structure of the enterprise, the staff list, an operating procedure and others.