ACCOUNTING PROCEDURE AT ENTERPRISES DECLARED AS BANKRUPT
Journal Title: Причорноморські економічні студії - Year 2018, Vol 33, Issue
Abstract
The article considers the prerequisites for accounting in enterprises that undergo a liquidation procedure through recognition of their bankruptcy. The principles of accounting which are actual in this process of vital activity of the enterprise are determined. The influence of the consequences of recognizing a company as a bankrupt on the organization of accounting on it is investigated. The composition of accounting works carried out by the liquidation commission or its authorized person is considered. The procedure for cooperation with the State Tax Service for the payment of taxes and payments to the budget has been characterized.
Authors and Affiliations
N. Ya. Zarudna, O. M. Kundeus
Keywords
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- EP ID EP659043
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