Nazarova I. Accounting and the disclosure of the information in the conditions of the enterprises' reorganisation

The informative providing of reorganization of enterprises is by their association, division and transformation. Making of scientific recommendations on perfection of account and opening of information in the financial reporting, in relation to reorganization of enterprises by their association, division or transformation. Methods of generalization, induction and deduction, abstraction and formal logic, comparisons,documenting, formalization, design. Essence of reorganization is scientifically proved, its classification is improved for an account and accounting. The special place of balance generalization is set in the informative providing of reorganization of enterprises. Principles of forming of information, related to the account of transition of property, obligations from one economic unit to other with the use of transit account are improved. Methodical recommendations are developed from an account and forming of accounting during reorganization of enterprises. The methodical elaborations are used at the companies in the building sphere and during teaching in the higher educational establishments. The branch of usage is building.