ACCOUNTING ALGORITHM FOR DIFFERENT TYPES OF REORGANIZATION OF A LEGAL ENTITY
Reorganization is a transformation of the existing way of managing a company to solve certain business problems. Since the process of reorganizing a legal entity is quite complex and time-consuming, the accountant may have many questions and concerns about his work. Regardless of what form the company will take after the reorganization, there is a clear set of rules that must be followed by the accountant working in it. This article covers the main actions of accountants faced with the reorganization of the company in which they work. We have reviewed all types and stages of legal entity reorganization, specifics of preparation of accounting documents, and nuances related to the terms, methods and rules of payment of insurance premiums and taxes. To properly understand the work of accounting during the reorganization process, the article separately describes the features of all types of this process. A table is provided that allows you to quickly determine the method of payment of taxes and contributions for various types of reorganization, as well as a detailed schedule for the delivery of tax reports for the new form of organization of the company.