Will notify all members and shareholders on the sale or transfer of the shares. If it's not fulfilled, then the transaction may be declared within three months is invalid. Not allowed gift between commercial organizations for the sum more than 3 thousand rubles, with the exception of cases provided for by the Charter. In accounting shares held at the time of transition to the contractor of ownership of the financial asset. The fact of disposal of the shares confirm the primary document, drawn up in arbitrary form, for example, in the form of the act of transfer and acceptance or contract of sale.
Guide the implementation of equity accounting as a retirement of financial investments. A debit account 76 "Calculations with different debtors and creditors" and credit of account 91-1 "other incomes", which reflect the sale or transfer of shares to another organization in the case of income. To write off the cost of shares and costs associated with their implementation, you need to open a debit account 91-2 "miscellaneous costs" and credit account 58-1 "Shares and shares" and account 76.
Purchase shares in another organization and within one month notify the tax office by filling form number C-09-2. Complete your deal in writing, amounting to a contract of sale, which specify the details of the parties, and the data value of the object of the transaction and other essential terms of the agreement.
Reflect the acquisition of shares in another organization in the accounting Department. A debit account 58-1 and credit account 76. Purchased shares are held in the accounting records of pervonachalnogo cost based on total order. In this case, no matter what shares are in the securities market, as it is considered only when they are disposed of or revalued. Costs incurred by company to acquire shares may be excluded from the sum of original cost and are reflected as other expenses of the organization, if their size is insignificant deviates from the amount of the purchase shares.