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المعالجات المحاسبية

المعالجة المحاسبية بين انضمام شريك لشركة أشخاص(شركة تضامن) وبين انضمامه لشركة أموال(شركة مساهمة)

03 أغسطس 2020

ما الفرق في المعالجة المحاسبية بين انضمام شريك لشركة أشخاص(شركة تضامن) وبين انضمامه لشركة أموال(شركة مساهمة)؟

أولا في شركة التضامن..قد يشتري الشريك المنضم حصه من راسمال الشركاء الاصليين وبالتالي يظل رأسمال الشركة كما هو دون

زيادة ويكون القيد من راسمال الشركاء الاصليين الي راسمال الشريك الجديد...وقد يضيف الشريك المنضم حصه اضافية لراسمال

الشركه وبالتالي يزيد رأسمالها ويكون القيد من النقدية(او خلافها حسب ما يقدمه الشريك) الي رأسمال الشريك الجديد....وفي جميع

الاحوال وحسب الاتفاق يتم معالجة الشهره المستتره وإعادة التقدير والاحتياطيات والأرباح المحتجزه وبوليصة التأمين علي حياة

الشركاء قبل الانضمام.

اما في الشركة المساهمة سواء كانت مدرجة أو غير مدرجة في البورصة فلا قيود علي الاطلاق حيث يتم في الحالة الاخيرة فقط تغيير اسم مالك الأسهم في سجلات الشركة دون أي قيود في الحالتين.

المعالجات المحاسبية

أخر المواضيع من قسم : المعالجات المحاسبية

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