Detail Is A Subsidiary in Your Future ?   Oleh:  Myers, Randy Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 6 (Jun. 2002), page 73-87. Topik: BUSINESS; subsidiary; future Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.14 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel It happens every day: One company decides to buy another or it enters into a new line of business and comes face - to -face with the question of whether to structure the new venture as a separate legal entity - a subsidiary - or simply fold it into the company’s existing operations. For CPA s whose employers or clients may be growing beyond a single - entity structure, this article explains when it makes sense to take the subsidiary route. Certain routine developments can trigger the need for a subsidiary. Often, says CPA and tax attorney Mike Farra at Miami - based CPA firm Morrison, Brown, Argiz & Co., it will be the launch of a new venture that has different risk characteristics than the company’s existing line of business or the opening of operations in a new state or foreign country. Other times, companies need to form subsidiaries to facilitate the potential sale of part of the company. From an accounting perspective, creating a subsidiary generally makes sense under any of these conditions because it allows companies to enjoy substantial tax benefits and creditor protections. There are costs involved - hiring attorneys to draft and file the necessary legal documents, for example, and paying CPA s to handle marginally more complex tax returns. But those costs may be measured in as little as thousands of dollars for smaller companies, and even when costs are higher, they almost always are nominal compared with potential rewards from legal protections and tax benefits. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved