Możliwości prezentacji kosztów upadłości w rachunku zysków i strat
Possibilities of bankruptcy cost implementation in the profit and loss account

Summary/Abstract: Financial statement presenting bankruptcy cost should identify and index these costs. User of such information should be able to judge the influence of bankruptcy cost on overall costs and income presented in the financial statement. Integrating bankruptcy cost into the profit and loss account does not infringe principles of drawing this report up, moreover it may have a significant value for presentation of this information to users. The data concerning bankruptcy costs should also appear in the additional information report. Applying the bill of charges in an enterprise would enable to draw up an accurate specification of incurred costs, including cost of bankruptcy. The purpose of this article is to show the possibility of modifying the profit and loss account in such a way as to present bankruptcy cost.

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