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Kas mitterahalised sissemaksed peab materiaalselt arvele võtma?

Published on: Published in: Veebipäringud

Tere!
Osaühing asustati veebruari kuus ilma sissemakset tegemata. Siis tehti kanne D sissemaksmata osakapital 2500 eur ja K osakapital 2500 eur. Kas kanne on õige? Nüüd soovib omanik osa osakapitalist tasuda mitterahalise sissemaksena. Kas mitterahalised sissemaksed peab materiaalselt arvele võtma? Kas kanne oleks D materiaalne põhivara ja K sissemaksmata osakapital?
Tänan vastuse eest!

Vallaste ja Partnerid Blog

Vastus:

Kanded on õiged. Mitterahaline sissemakse vähendab sissemaksmata osakapitali. Sissemaksed tuleb arvele võtta, vastasel korral pole bilanss tasakaalus.

Vallaste ja Partnerid vastab Teie küsimustele. Maksud ja raamatupidamine.

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