???????? ??????????-????????? ??????????? ?? ?????????? ???????????? ????????????? ????????? ???????????-?????????
Електронний архів Житомирського державного технологічного університету
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| Title |
???????? ??????????-????????? ??????????? ?? ?????????? ???????????? ????????????? ????????? ???????????-?????????
Problems of legal regulation and accounting ensuring of liquidation procedure of bankrupt enterprises |
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| Creator |
?????????, ?.?.
Atamanchuk, L.O. |
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| Subject |
?????????????? ?????
???????????? ????????? ??????????? ??????????? ??????????? accounting liquidation procedure bankruptcy legislative regulation |
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| Description |
?????????? ???????? ?? ????????????? ????? ?? ?????????, ???? ????????????? ?? ?????????? ???????????? ????????????? ????????? ??????????? ??? ??? ??????????? ????????? ???????????, ??? ??????? ? ????????? ????? ???????? ?????? ??????? ???? ??????????? ????????????????? ???????? ??? ???????? ???? ?????????? (???? ? ?????) ? 19 ????? 2013 ????. ????????? ??????????? ???? ????? ????????? ??????? ??? ??????????? ?????????? ??????? ??????? ?? ??????????? ??????, ???????? ??????? ? ???????????? ????? ??????????? ?????. ????????????? ?????? ????? ?? ?????? ???? ???????????? ??????? ???????????? ?? ?? ?????? ???? ????????? ?????? ??????????? ????????? ?? ???? ??????????. ??????????? ??? ???????, ?? ????????? ?? ??????? ???????????? ????????? (???????????). ? ????? ????????? ?????? ?? ?????????? ????????????? ????????? ???????? ???? ????????????? ?????? ????? ?? ??????. ???? ????, ? ?????? ????????? ??????????? ?????? ??????????. ??????? ??????????, ?? ?????????? ????????? ?????? ??????????? ?? ???????? ????? ?????????? ????????????? ????????? ????????. The article considers the problems and proposes solutions, related to legal and accounting ensuring of the liquidation procedure in bankrupt companies. The problems arose from the introduction of the new Law of Ukraine ?On the reorganization and bankruptcy? of January 19, 2013. The study made it possible to distinguish between the rules of the Civil Code of Ukraine and the Law, the errors in using regulations data are detected. We propose to amend the law relating to the use of the term ?liquidation?, and to replace it with the term ?liquidation of the debtor? and its definition. We determined a number of problems affecting the increased costs of the arbitration manager (liquidator). In order to reduce the costs of liquidation proceedings we proposed to amend the law. The article gives propositions that can help facilitate the work of the liquidator and reduce the duration of the liquidation procedure of the debtor. |
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| Date |
2016-04-11T09:35:17Z
2016-04-11T09:35:17Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2700
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.3(30)
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| Publisher |
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