Abstract
Determination of the actual (book) value of a member's interest in the capital of a limited liability company is the most common question addressed by forensic accountants at the request of arbitration courts. The paper examines various methodological approaches relevant to specific forensic contexts, taking into account the legal stance of the Supreme Court of the Russian Federation and the Supreme Court of Arbitration of the Russian Federation in the resolution of LLC member withdrawal disputes, and drawing on the analysis of current forensic practices. A forensic accounting algorithm is proposed for measuring the book value of a member's interest in LLC capital.
Highlights
most common question addressed by forensic accountants at the request
A forensic accounting algorithm is proposed for measuring the book value of a member's interest
– с 30.03.2003 по 03.11.2014 – совместным приказом Минфина РФ No 10н и Федеральной комиссией по рыку ценных бумаг (ФКЦБ) РФ No 03-6/пз от 29.01.2003 «Об утверждении порядка оценки стоимости чистых активов акционерных обществ»2;
Summary
Determination of the actual (book) value of a member's interest in the capital of a limited liability company is the most common question addressed by forensic accountants at the request of arbitration courts. For citation: Nersesyan M.G., Petrov K.L. Measuring the Actual (Book) Value of a Member’s Interest in a Limited Liability Company: Methodological Approaches and Current Practices. Судебные экспертизы по определению действительной стоимости доли участника в уставном капитале обществ с ограниченной ответственностью (ООО) являются достаточно востребованными на протяжении многих лет и чрезвычайно актуальными в настоящее время.
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