PREZENTACJA KOSZTÓW POSTĘPOWANIA UPADŁOŚCIOWEGO W SPRAWOZDANIU FINANSOWYM PRZEDSIĘBIORSTWA W UPADŁOŚCI LIKWIDACYJNEJ
PRESENTATION OF COSTS OF BANKRUPTCY PROCEEDINGS IN THE FINANCIAL STATEMENT OF AN ENTERPRISE IN BANKRUPTCY LIQUIDATION PROCEEDINGS

Summary/Abstract: The role of the administrative receiver in bankruptcy liquidation proceedings is the efficient and effective implementation of procedures to satisfy creditors’ claims as far as possible. The receiver’s activities are controlled by the court, creditors and other stakeholders. One of the most important economic categories affecting the efficiency of the proceedings are the costs of bankruptcy. The financial statements of the bankruptcy proceedings entity should therefore identify and present them. The purpose of the article is to propose a modification of the financial statements, so that it clearly discloses information about the incurred and expected costs of bankruptcy proceedings. The research method used in the study is the analysis of the literature and legal regulations. The article describes the concept of bankruptcy costs and presents detailed possibilities of disclosing information about these costs in the balance sheet, profit and loss account and additional information prepared in accordance with the regulations of Polish balance sheet law.

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