Forecasting and recognition of income in entities in bankruptcy liquidation

• Autorzy: Czerny, Janusz

Abstrakty

EN

In bankruptcy liquidation of enterprises two flows of income need to be consid-ered: income from the sale of the enterprise or its assets and income from continua-tion of the entity's operations.Income from the sale of the enterprise should be forecasted mainly on the basis of information from the accounting system, which constitutes the so-called statisti-cal aspect of bankruptcy. The dynamic aspect of bankruptcy relates to the scope and duration of continued operations, which is decided by an official receiver, who takes into account the main objective of bankruptcy, i.e. optimal satisfaction of creditors’ claims.

Słowa kluczowe

EN

przychody; upadłość likwidacyjna; bankruptcy liquidation; Income

• Wydawca: Stowarzyszenie Księgowych w Polsce
• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2010
• Tom: 2010(54(110))
• Strony: 65-76

Twórcy

autor

Czerny, Janusz