Kierunki zmian sprawozdawczości finansowej w postępowaniu upadłościowym
Financial reporting trends in insolvency proceedings

Summary/Abstract: An assessment of the evolution of the legal framework for financial reporting, as a source of information in the insolvency proceedings, has been conducted in this article. Changes which were made after the Bankruptcy and Reorganization Law went into effect, have also been discussed in this article and the planned changes in the draft of the new law were evaluated as well. The analysis showed that in recent years the requirements for financial reporting of companies in bankruptcy had been lowered, thereby marginalizing the information needs of external users. Planned changes involve a further reduction in the financial reporting requirements of restructured enterprises.

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