Postępowanie upadłościowe a wycena składników majątkowych
Assets and liabilities valuation in bankruptcy proceeding

Summary/Abstract: Rules regulating assets and liabilities valuation for bankruptcy proceedings purposes are set out in the Accounting Act and in bankruptcy and remedial laws. This article presents the principles of the valuation of assets and liabilities of an entity that has been declared bankrupt, with a particular focus on: 􀁸 rules for bankruptcy proceedings; 􀁸 valuation of bankrupt’s estate; 􀁸 methods of accounting valuation and organization of account books of an entity declared bankrupt; 􀁸 information needs and the role of accounting in managing bankrupt’s estate by trustees.

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