PECULIARITIES OF ZERO BALANCE FORMATION IN THE PROCESS OF LIQUIDATION OF INTEGRATED PROPERTY COMPLEX

Liquidation of an enterprise is a rather difficult and time-consuming process that requires the completion and submission of a large number of documents. One of them is zero or liquidation balance. This balance is drawn up after the final settlement with the participants and is intended for registration in the accounting of the liquidation of the enterprise. This article analyzes the main reasons for the liquidation of the enterprise and provides a mechanism for its implementation. The peculiarities of drawing up and submitting the zero balance to the controlling bodies and the legislative documents that regulate this process are described.