THE PERFECTION OF A TECHNIQUE OF DEFINITION OF ECONOMIC EXPERTISE IN THE NET ASSETS OF THE COMPANY PROCEDURE FIELD
( Pp. 146-163)
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Knyazeva Natalia Vladimirovna
d-r ekon. nauk, nezavisimyy sudebnyy ekspert, Upolnomochennyy predstavitel Rossiyskoy kollegii auditorov v Samarskoy oblasti. Dolzhnost: Glavnyy nauchnyy sotrudnik. Mesto raboty: Institut issledovaniya tovarodvizheniya i konyunktury optovogo rynka
Institute for Study of product distribution and wholesale market conditions
Institute for Study of product distribution and wholesale market conditions
Abstract:
Engaging an expert economist to determine the value of the net assets of the organization is one of the most frequent case used in court practice. In this article the author proposes a methodology for supporting elements of economic expertise, using a more thorough approach to quality and reliability of the information used by used by experts. The author also substantiates the introduction of the principle of «due diligence court expert», as one of the essential elements in the behavior patterns of the assessor. This approach will improve the quality of expert opinion as the evidence used in the trial.
How to Cite:
Knyazeva N.V., (2016), THE PERFECTION OF A TECHNIQUE OF DEFINITION OF ECONOMIC EXPERTISE IN THE NET ASSETS OF THE COMPANY PROCEDURE FIELD. Business in Law, 3 => 146-163.
Reference list:
Arbitrazhnyy protsessual nyy kodeks RF (APK RF),
Grazhdanskiy protsessual nyy kodeks RF (GPK RF),
Federal nyy zakon ot 31.05.2001 № 73-FZ O gosudarstvennoy sudebno-ekspertnoy deyatel nosti v Rossiyskoy Federatsii
Federal nyy zakon ot 08.02.1998 № 14-FZ Ob obshchestvakh s ogranichennoy otvetstvennost yu
Federal nyy zakon ot 30.12.2008 № 307-FZ Ob auditorskoy deyatel nosti
Federal nyy zakon ot 6 dekabrya 2011 g. № 402-FZ №O bukhgalterskom uchete
Federal nyy zakon № 135-FZ ot 29.07.1998g. Ob otsenochnoy deyatel nosti v Rossiyskoy Federatsii
Postanovlenie Plenuma Verkhovnogo Suda RF № 90, Plenuma VAS RF № 14 ot 09.12.1999
O nekotorykh voprosakh primeneniya Federal nogo zakona Ob obshchestvakh s ogranichennoy otvetstvennost yu ;
Postanovlenie Plenuma VAS RF ot 12.10.2006 № 53 Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel shchikom nalogovoy vygody
Informatsionnoe pis mo Prezidiuma VAS RF ot 18.01.2011 № 144 O nekotorykh voprosakh praktiki rassmotreniya arbitrazhnymi sudami sporov o predostavlenii informatsii uchastnikam khozyaystvennykh obshchestv .
Prikaz Minfina RF ot 28 avgusta 2014 goda № 84n Ob utverzhdenii poryadka opredeleniya stoimosti chistykh aktivov
Prikaz Minfina Rossii ot 02.07.2010 № 66n O formakh bukhgalterskoy otchetnosti organizatsiy .
Materialy o sisteme dobrovol noy sertifikatsii sudebnykh ekspertov i o vozmozhnostyakh provedeniya sudebnoy ekspertizy nakhodyashchiesya v otkrytom dostupe na sayte RFTSSE pri Minyuste Rossii po adresu: http://www.sudexpert.ru/
Grazhdanskiy protsessual nyy kodeks RF (GPK RF),
Federal nyy zakon ot 31.05.2001 № 73-FZ O gosudarstvennoy sudebno-ekspertnoy deyatel nosti v Rossiyskoy Federatsii
Federal nyy zakon ot 08.02.1998 № 14-FZ Ob obshchestvakh s ogranichennoy otvetstvennost yu
Federal nyy zakon ot 30.12.2008 № 307-FZ Ob auditorskoy deyatel nosti
Federal nyy zakon ot 6 dekabrya 2011 g. № 402-FZ №O bukhgalterskom uchete
Federal nyy zakon № 135-FZ ot 29.07.1998g. Ob otsenochnoy deyatel nosti v Rossiyskoy Federatsii
Postanovlenie Plenuma Verkhovnogo Suda RF № 90, Plenuma VAS RF № 14 ot 09.12.1999
O nekotorykh voprosakh primeneniya Federal nogo zakona Ob obshchestvakh s ogranichennoy otvetstvennost yu ;
Postanovlenie Plenuma VAS RF ot 12.10.2006 № 53 Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel shchikom nalogovoy vygody
Informatsionnoe pis mo Prezidiuma VAS RF ot 18.01.2011 № 144 O nekotorykh voprosakh praktiki rassmotreniya arbitrazhnymi sudami sporov o predostavlenii informatsii uchastnikam khozyaystvennykh obshchestv .
Prikaz Minfina RF ot 28 avgusta 2014 goda № 84n Ob utverzhdenii poryadka opredeleniya stoimosti chistykh aktivov
Prikaz Minfina Rossii ot 02.07.2010 № 66n O formakh bukhgalterskoy otchetnosti organizatsiy .
Materialy o sisteme dobrovol noy sertifikatsii sudebnykh ekspertov i o vozmozhnostyakh provedeniya sudebnoy ekspertizy nakhodyashchiesya v otkrytom dostupe na sayte RFTSSE pri Minyuste Rossii po adresu: http://www.sudexpert.ru/
Keywords:
examination, accounting financial expertise, economic expertise, forensic expert, due diligence, net assets, the actual value of shares.
