Раиса Рябова

Учет и налогообложение ценных бумаг и долей


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переоценки отражается в бухгалтерском учете следующим образом:

      Дт 58 Кт 91 – 1000 руб. [(130 руб. – 120 руб.) × 100 акций].

      Конец ознакомительного фрагмента.

      Текст предоставлен ООО «ЛитРес».

      Прочитайте эту книгу целиком, купив полную легальную версию на ЛитРес.

      Безопасно оплатить книгу можно банковской картой Visa, MasterCard, Maestro, со счета мобильного телефона, с платежного терминала, в салоне МТС или Связной, через PayPal, WebMoney, Яндекс.Деньги, QIWI Кошелек, бонусными картами или другим удобным Вам способом.

      Примечания

      1

      Здесь и далее ссылки на официальные документы, которые представлены справочной правовой системой консультантПлюс.

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