Peculiarity using of accounting provision during the liquidating procedure for bankrupt enterprises
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2016, Vol 5, Issue 77
Abstract
The purpose of the article is to study the characteristics of the application of the accounting standards during the liquidation procedure to bankrupt enterprises. Methodology of research. The solution of these problems in an article carried by such methods: analysis and synthesis, generalization and systematization. Findings. Normative legal acts, regulative liquidating procedure of bankrupt enterprises in Ukraine embrace questions touching a judicial and economic right. Providing of record-keeping, in accordance with the features of this procedure, at legislative level not certain. It is necessary to set forth a legislative base, touching the questions of conduct of record-keeping at liquidating procedure. Except it, we deem it wise to analyses position standards of record-keeping in accordance with the Law of Ukraine provisions «About renewal of solvency of debtor or confession by his bankrupt». Practical value. Basic problems arising up at application of operating normatively-legal base of Ukraine are certain in the article. The actions of positions of standards of record-keeping are described in liquidating procedure and what from them are indicated, to our opinion, does not operate, or operate partly. It is necessary at legislative level to define a legislative base for an arbitrage manager that will regulate the conduct of record-keeping.
Authors and Affiliations
Lesia Atamanchuk
Keywords
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