| Autor: Iwona Kumor, Marzena Strojek-Filus | 271 |
Strony: 271-281
pełen tekst
SHOWING THE EFFECTS OF INSOLVENCY OF AN ENTITY IN A FINANCIAL STATEMENT
Summary
Provision of business unit in bankruptcy position requires to start of suitable procedures to result from the bankruptcy law to satisfy requirement of the accounting law. The most important problem of bankruptcy proceedings is valuation of assets in the bankruptcy unit, the valuation of the bankruptcy property and issue of the financial statement. There are a lot of divergences between the principles of the bankruptcy and accounting law. The aim of this article is indication and interpretation above divergences.
pełen tekstSHOWING THE EFFECTS OF INSOLVENCY OF AN ENTITY IN A FINANCIAL STATEMENT
Summary
Provision of business unit in bankruptcy position requires to start of suitable procedures to result from the bankruptcy law to satisfy requirement of the accounting law. The most important problem of bankruptcy proceedings is valuation of assets in the bankruptcy unit, the valuation of the bankruptcy property and issue of the financial statement. There are a lot of divergences between the principles of the bankruptcy and accounting law. The aim of this article is indication and interpretation above divergences.