Koszty restrukturyzacji w świetle prawa bilansowego i prawa restrukturyzacyjnego
The costs of restructuring processes in accounting law and act of restructuring

Summary/Abstract: The article presents the differences between costs of restructuring in the act of accounting and the act of restructuring. The cost of restructuring is very important to make a decision about the restructuring or bankruptcy. In the last year Restructuring Act was implemented in Poland to help enterprises which had financial problems and which could not continue their activity. The main purpose of the article is to show the differences between the cost of restructuring in accounting law and the act of restructuring. A decision about restructuring a company is very important for owners – it is better than bankruptcy. In the article the following research methods were applied: analysis of the literature, induction, deduction, analysis of legal acts.

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