On the Issue of Corporate Systems’ Liabilities
https://doi.org/10.26794/2408-9303-2019-6-1-6-18
Abstract
The current financial situation of both domestic and foreign organizations with a developed corporate network has aggravated the problem of building an effective system to manage payments within the group of organizations. It is also necessary to develop a methodology of accounting for and control of payments in corporate systems able to meet the requirements of
international practice. The article discusses some evidence confirming the need for ongoing payments and the emergence of liabilities in corporate systems. The authors prove that settlements with contractors are the link that transforms any system
of holding type into a single organism, which makes it possible to develop and build an effective management model for such corporate system, reduce tax risks and cut the costs of its maintenance. In their research the authors use the methods of comparison, grouping and analysis of results of activity of corporations on the issues of redistribution of financial resources
within the group and the valuation of liabilities which arise in corporate systems. This results in drawing conclusion about structuring and validity of accounting procedures related to arising, movement of and ending the liabilities in corporate systems. This article intends to stimulate discussion and future research of the problems identified by the research.
About the Authors
Zh. A. Kevorkova
Financial University.
Russian Federation
Russian Federation
Zhanna A. Kevorkova — Dr. Sci. (Econ.), Professor, Professor of Department of accounting, analysis and audit.
Moscow.
A. M. Petrov
Financial University.
Russian Federation
Russian Federation
Alexander M. Petrov — Dr. Sci. (Econ.), Professor, Associate Professor, Department of accounting, analysis and audit.
Moscow.
N. M. Savina
Financial University.
Russian Federation
Russian Federation
Natalia V. Savina — Cand. Sci. (Econ.), Associate Professor, Department of accounting, analysis and audit.
Moscow.
T. M. Vorozheykina
Financial University.
Russian Federation
Russian Federation
Tatiana M. Vorozheykina — Dr. Sci. (Econ.), Professor, Associate Professor, Department of accounting, analysis and audit.
Moscow.
S. M. Doguchaeva
Financial University.
Russian Federation
Russian Federation
Svetlana M. Doguchaeva — Cand. Sci. (Phys-math.), Associate Professor, Department of Data Analysis, Decision Making and Financial Technologies.
Moscow.
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Review
For citations:
Kevorkova Zh.A., Petrov A.M., Savina N.M., Vorozheykina T.M., Doguchaeva S.M. On the Issue of Corporate Systems’ Liabilities. Accounting. Analysis. Auditing. 2019;6(1):6-18. (In Russ.) https://doi.org/10.26794/2408-9303-2019-6-1-6-18
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