| Autor: Kinga Bauer | 29 |
Strony: 29-45
pełen tekst
ACCOUNTING AND BANKRUPTCY PROCESS – THEORETICAL AND PRACTICAL ASPECTS
Summary
The article concerns the problem of accounting data used in bankruptcy process. It brings up theoretical and practical aspects of this problem. Reliable information is one of the most important things in realization of bankruptcy process. Information which is made in accounting increases the creditors chances of getting larger proportion of the debt back. The accounting data is the basis to the law court to make an adjudication of bankruptcy. The research method applied in the paper included:
− literature research within the area of management, accountancy, and economic law,
– empirical research conducted in the District Court for Kraków-Śródmieście in Kraków, 8th Commercial Division for bankruptcy and reorganization proceedings from 2006 to 2009. The research included the analysis of documentation concerning randomly chosen examples of bankruptcy proceedings.
pełen tekstACCOUNTING AND BANKRUPTCY PROCESS – THEORETICAL AND PRACTICAL ASPECTS
Summary
The article concerns the problem of accounting data used in bankruptcy process. It brings up theoretical and practical aspects of this problem. Reliable information is one of the most important things in realization of bankruptcy process. Information which is made in accounting increases the creditors chances of getting larger proportion of the debt back. The accounting data is the basis to the law court to make an adjudication of bankruptcy. The research method applied in the paper included:
− literature research within the area of management, accountancy, and economic law,
– empirical research conducted in the District Court for Kraków-Śródmieście in Kraków, 8th Commercial Division for bankruptcy and reorganization proceedings from 2006 to 2009. The research included the analysis of documentation concerning randomly chosen examples of bankruptcy proceedings.