ON THE PARITY OF CONCEPTS “ACTIVE”, “ESTATE”, “PROPERTY” IN THE RUSSIAN RIGHT

Ignatjeva Elena Andreevna

Postgraduate student, Department of Civil and Business Law, Samara State Economic University

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Abstract. The author puts forward a comparative analysis of the civil law concepts of «ownership» and «property» with the term «active» which is used in accounting and taxation. The article reveals the distinctive assets of the organization from its property and assets. The concept of «active» from the standpoint of German and Roman law is considered.

Key words: active, estate, property, net active, economic benefits.

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