Zasady rachunkowości jednostek postawionych w stan upadłości likwidacyjnej
Accounting principles units declared bankruptcy liquidation

Summary/Abstract: Purpose - the purpose of this article is to present accounting principles enterprises declared bankrupt liquidation, in particular in the area of accounting books, financial statement, balance sheet valuation and stocktaking. Design/Melhodohgy/approach - the method of critical analysis of literature and the Accounting Act and the Law on bankruptcy and repair were used to prepare this article. Findings - units put into bankruptcy liquidation have to use special accounting rules provided for the units which have lost ability to going concern. Originality/value - the article presents the procedures and the formal requirements of accounting enterprises declared bankruptcy liquidation and accounting implications of bankruptcy

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