出版社：Ministry of Justice of the Russian Federation, Russian Federal Centre of Forensic Science
摘要：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.
关键词：судебная экономическая экспертиза; доля в уставном капитале; выход участника из общества с ограниченной ответственностью; действительная и рыночная стоимость
