Търговската несъстоятелност - правни и счетоводни аспекти
Commercial insolvency - legal and accounting aspects
Author(s): Stanislava Pancheva, Diana PetrovaSubject(s): Social Sciences, Economy, Education, Business Economy / Management, Micro-Economics, Higher Education , Financial Markets, Public Finances, Accounting - Business Administration, Marketing / Advertising
Published by: Нов български университет
Keywords: Accounting; Commercial insolvency; Insolvency; Overdue debt
Summary/Abstract: The present study examines the nature of commercial bankruptcy, through the prism of accounting, analyzes the stages in which the court proceedings pass and the accounting procedure for its realization, and outlines the specifics accompanying the process of its termination in the enterprises. The aim is to reveal peculiarities and problems, as well as opportunities for their acceptable solution.
Journal: Годишник Икономика и бизнес
- Issue Year: 3/2018
- Issue No: 1
- Page Range: 14-36
- Page Count: 23
- Language: Bulgarian
