Użyteczność sprawozdania finansowego na dzień poprzedzający ogłoszenie upadłości przedsiębiorstwa.
The utility of financial statement on the day preceding the announcement of bankruptcy

Summary/Abstract: The article is devoted to the issue of utility of financial statement on the day preceding the announcement of bankruptcy. It points out the fundamental problems arising from the fact of using the Law on Accounting for its preparation in view of existing bankruptcy law. It discusses various methods of valuation of companies in bankruptcy and shows on the example of the surveyed companies that the balance sheet valuation is not sufficient for the reliable estimation of assets in bankruptcy. The article indicates the objective of the reporting in companies that will not sustain their activity. The author paid attention to the effort to prepare the report in comparison with its suitability.

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