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Preparing special-purpose balance sheets

Compared to the normal annual financial statement that has been prepared till the end of the financial year, there are several reasons for preparing a special-purpose balance sheet.

There you have to observe numerous special regulations that exceed the normal accounting regulations.

Typical examples for such special-purpose balance sheets are:

  • start-up balance sheet: Every merchant has to prepare a start-up balance sheet when founding.
  • Reorganization balance sheet: When changing the legal form, a reorganization balance sheet has to be prepared.
  • Liquidation balance sheet: A liquidation opening balance sheet has to be prepared at a liquidation resolution. If the liquidation process is closed, a closing balance sheet has to be prepared.
  • Insolvency balance sheet: When closing a company by force, an insolvency balance sheet has to be prepared.
  • Consolidated balance sheet: When amalgamating of two companies, a consolidated balance sheet has to be prepared.

In our company numerous experts will help you when preparing such special-purpose balance sheets.

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