To the question of the distribution of capital when a new partner enters business
Автор: Kotelnikova N.V.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 1-1 (95), 2023 года.
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The article presents an algorithm for calculating the amount of capital that will fall on each of the partners when deciding on the entry of a new partner into a private non-formalized business. The algorithm consists of: adjusting partners' initial investments for retained earnings, revaluation of net assets; redistribution of capital between partners when changing the proportion of profit sharing; accounting for assets contributed by the new partner to the business.
Goodwill, private business, capital distribution, business partners, equity
Короткий адрес: https://sciup.org/170197423
IDR: 170197423 | DOI: 10.24412/2411-0450-2023-1-1-155-158