The determination balance sheet adopts a different
Posted: Thu Jan 23, 2025 6:11 am
However, it is not appropriate to halt the ongoing corporate transaction, even if there are elements that cast doubt on the consistency of one or both of the determination balances. After all, before the assembly deliberations, it is not even known whether there will be a dissent from a minority shareholder, nor whether the dissenter will opt for the real equity value. Furthermore, this is an issue that can be fully resolved through future compensation for the minority shareholders whose corporate rights have been harmed.
The issue of intangibles
As seen in the previous comment, the real equity value is bulk sms iran calculated based on the equity value stated in a balance sheet. This accounting instrument was, in fact, a creation of corporate jurisprudence and not of accounting. In fact, accountants even had to create their own accounting models for the specific purposes of enabling the execution of court rulings. These initially spoke vaguely of the “current”, “economic” or “true” value of the company; but what everyone was clear about was the injustice of calculating the value to which the partner would be entitled based solely on the company’s ordinary accounting records (unless so provided for in the articles of association). But, beyond that, there was still no accumulated reflection, in law or accounting, that would guide the expert’s work in determining assets.
Well then. In this long journey, one of the most discussed issues concerned the company's intangible assets, such as trademarks, patents, copyrights or technology protected by trade secrets. In the partial dissolution of a limited liability company, there is now no longer any doubt as to the obligation for the balance sheet to include this asset element valued at market price, in view of art. 606 of the CPC.
The issue of intangibles
As seen in the previous comment, the real equity value is bulk sms iran calculated based on the equity value stated in a balance sheet. This accounting instrument was, in fact, a creation of corporate jurisprudence and not of accounting. In fact, accountants even had to create their own accounting models for the specific purposes of enabling the execution of court rulings. These initially spoke vaguely of the “current”, “economic” or “true” value of the company; but what everyone was clear about was the injustice of calculating the value to which the partner would be entitled based solely on the company’s ordinary accounting records (unless so provided for in the articles of association). But, beyond that, there was still no accumulated reflection, in law or accounting, that would guide the expert’s work in determining assets.
Well then. In this long journey, one of the most discussed issues concerned the company's intangible assets, such as trademarks, patents, copyrights or technology protected by trade secrets. In the partial dissolution of a limited liability company, there is now no longer any doubt as to the obligation for the balance sheet to include this asset element valued at market price, in view of art. 606 of the CPC.