KOSZTY W POSTĘPOWANIU RESTRUKTURYZACYJNYM I UPADŁOŚCIOWYM W ŚWIETLE REGULACJI PRAWNYCH
COSTS OF RESTRUCTURING AND BANKRUPTCY IN TERMS OF BALANCE SHEET AND TAX LAW

Summary/Abstract: The purpose of the article is to analyze the costs of restructuring and bankruptcy in terms of balance sheet and tax law, with particular emphasis on changes in legislation in this area. The Accounting Act treats restructuring proceedings as one process, and does not differentiate between restructuring depending on the form adopted. The article uses the following research methods: analysis of legal acts, literature on the subject and deduction.

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