???????? ?? ???????? ???????? ????????????? ????????? ???????????-????????? ? ?????? ??????????? ??????????????
Електронний архів Житомирського державного технологічного університету
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| Title |
???????? ?? ???????? ???????? ????????????? ????????? ???????????-????????? ? ?????? ??????????? ??????????????
Essence and accounting consequences liquidation procedure of bankrupt enterprises during the economic instability |
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| Creator |
?????????, ?.?.
Atamanchuk, L.?. |
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| Subject |
???????????? ?????????
??????????? ????? ??????????????????? ?????????? ?????????????? liquidation procedure bankruptcy accounting insolvency economic instability |
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| Description |
?????????? ??????? ?????????? ???????, ?? ?????????? ???????? ?? ???????? ????????????? ????????? ??? ??????????? ????????????????? ???????????. ?????????????? ??????????? ????????? ?? ????????? ?????? ??????? ???? ?????????????? ????? ?? ????????? ??????????, ??? ?????????? ???????????? ????????? ??????????????? ?????? ?? ?????????? ????????? ??? ????????? ????????????? ????????? ?? ????????????????? ????????????? ? ???????. ??????? ?????????, ?? ???? ???????? ?? ?????????????- ????????? ???????? ?? ?????. ????????????? ??????????? ??????????? ??????? ????????? ??? ????????? ??????????????? ?????? ?? ?????????? ????????? ? ????????? ?????????? ?? ???????? ?? ? ??? ? ???? ??????????? ????????????????? ????????????-????????. ?????????, ?? ???????????? ?????????? ????????????-???????? ??? ????????? ????????????? ????????? ????????????. ?????????????? ??????? ???????? ???????? ????????? ????????????? ????????? ?? ????????? ????? ? ??????? ??????? ??????????????? ??????. ???? ?????, ?????????, ?? ????????? ????????? ? ????????????-???????? ?? ?????????? ?? ????????? ???????????? ?? ?????????. In the article the basic theoretical aspects concerning the nature and value of liquidation proceedings in bankruptcy of insolvent companies. Analyzed research scientists and provisions of the Law of Ukraine ?On Accounting and Financial Reporting?, dedicated to the application of accounting principles and financial statements at the opening of the liquidation procedure for insolvent enterprises in Ukraine. The author determined that these principles at bankrupt enterprises did not actually work. A law the issue is not the principle of accounting and financial reporting in the process of liquidation. Determined that the economic activity of enterprises bankrupt during the liquidation procedure is terminated. The basic accounting consequences of the liquidation procedure and noted changes in the accounting. In addition, determined that the financial statements of the company bankrupt is not formed and tax liabilities arise. |
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| Date |
2016-04-08T08:51:31Z
2016-04-08T08:51:31Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2659
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ????. ?????;???.1(31)
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| Publisher |
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