Wycena przedsiębiorstwa w upadłości a wartość godziwa
Valuation of an insolvent business vs. fair value

Summary/Abstract: Announcement of insolvency renders the range of legal results which, among others, adjust regulations of Article 18-63 of the bankruptcy and composition law. Enterprise valuation is a very important aspect. Liquidation method is applied in insolvency, which allows to estimate the value an owner of a given enterprise is able to get after the complete liquidation of an estimated subject. In Poland there is not clear information for the determination of the threat of continuation of activity. There will not be proper signalling apparatus in balance in which basic information concerning entity’s assets without marking off in it costs of insolvency can be found. Article 29 has great importance in national law. It can cause the manipulation of pricing, and consequently the damage for an insolvent company. Does MSSF13 improve the possibility of pricing?

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