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ПЕРЕХОД ИМУЩЕСТВЕННЫХ И ОБЯЗАТЕЛЬСТВЕННЫХ ПРАВ В УСЛОВИЯХ ТРАНСФОРМАЦИИ ОТНОШЕНИЙ СОБСТВЕННОСТИ: ПРОБЛЕМЫ МЕЖДИСЦИПЛИНАРНОГО СИНТЕЗА // Transition of property and liability rights under conditions of transformation of property relations: aspects of interdisciplinary synthesis

Author

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  • Коротаєв, Сергей Леонидович

    (Белорусский государственный экономический университет)

Abstract

There are many cases when the issues of transition of property and contractual rights in relation to the property of business organizations are regulated by civil legislation, but are not determined (or ambiguously determined) by accounting and taxation laws, and vice versa. In the result of the carried out analysis we identified the interdisciplinary issues of concern related to transformation of property relations in Belarus, and defined the ways which help to solve them. Нередки случаи, когда вопросы перехода имущественных и обязательственных прав в отношении имущества коммерческих организаций регулируются нормами гражданского законодательства, но не определяются (неоднозначно определяются) законодательством по бухгалтерскому учету и налогообложению и наоборот. В результате выполненного анализа нами выявлены междисциплинарные проблемные вопросы, связанные с трансформацией отношений собственности в Беларуси, и определены пути их решения.

Suggested Citation

  • Коротаєв, Сергей Леонидович, 2013. "ПЕРЕХОД ИМУЩЕСТВЕННЫХ И ОБЯЗАТЕЛЬСТВЕННЫХ ПРАВ В УСЛОВИЯХ ТРАНСФОРМАЦИИ ОТНОШЕНИЙ СОБСТВЕННОСТИ: ПРОБЛЕМЫ МЕЖДИСЦИПЛИНАРНОГО СИНТЕЗА // Transition of property and liability rights under conditions of ," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 64(2).
    • Handle: RePEc:scn:000ven:30161
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