Likwidacja spółki osobowej w rachunkowości Stanów Zjednoczonych Ameryki Północnej

• Autorzy: Marek Cieślak

Warianty tytułu

Liquidations of Partnerships under US Gaap

• Języki publikacji: PL

Abstrakty

Celem artykułu jest przedstawienie polskiemu odbiorcy sposobów opisywania przez rachunkowość amerykańską likwidacji podmiotu gospodarczego, jakim jest spółka osobowa. Przedstawiono definicję terminu "spółka osobowa", pojęcie likwidacji spółki osobowej oraz zagadnienie likwidacji globalnych i ratalnych.

EN

Converting a partnership's noncash assets into cash, paying cash to creditors to the extent possible, and distributing any remaining cash to the partners are known as liquidating the partnership. In lump - sum liquidations, no distributions are made to the partners until the realization process is completed, when the full amount of the gain or loss on realization of the partnership assets is known. Only the partners who have credit balances in their capital and loan accounts are supplied with cash. If distributions are made to some or all of the partners as cash becomes available, a liquidation is called the installment liquidation. In this case, cash is distributed to partners before the full amount of the gain or loss on realization of the partnership assets is known. Then cash distributions are made to partners in such a manner that the capital and loan balances of the individual partners are brought into line with the profit and loss sharing ratio. To the extent that a partner must absorb some or all of another partner's capital account deficit, the absorbing partner has legal recourse against the personal assets of the partner who could not make good the deficit balance throught setoff or contribution. The marshaling of assets is the principle that governs the settlement of claims pursuant to legal recourse. The possibility of having to absorb another partner's deficit balance may be greatly minimized by the partners in the way of specifying in the partnership agreement that capital balances are to be maintained in the profit and loss sharing ratio.(original abstract)

Słowa kluczowe

PL

Spółki; Likwidacja przedsiębiorstwa; Rachunkowość

EN

Companies; Closing down of business; Accounting

• Czasopismo: Zeszyty Naukowe. Seria 1 / Akademia Ekonomiczna w Poznaniu
• Rocznik: 1999
• Numer: nr 272
• Strony: 7--33

Twórcy

autor

Marek Cieślak