СПЕЦИФИЧНОСТИ ПРОЦЈЕНЕ ФЕР ВРИЈЕДНОСТИ ПОТРАЖИВАЊА ОД СТЕЧАЈНОГ ДУЖНИКА
SPECIFICS OF ESTIMATING THE FAIR VALUE OF BANKRUPT DEBTOR RECEIVABLES

Author(s): Goran Radivojac, Darko Tomaš
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Savez računovođa i revizora Republike Srpske
Keywords: bankruptcy; creditors’ claims; financial institutions;
Summary/Abstract: In legal theory, bankruptcy is defined as a form of general or general enforcement over the entire assets of the bankrupt debtor, which is carried out for the purpose of collective and proportionate settlement of the creditors of the bankrupt debtor. The main reason for initiating bankruptcy proceedings is the fact that the debtor is no longer able to fulfill his contractual and legal obligations. Insolvency is a general, basic and regular reason for bankruptcy. Insolvency is not the same as insolvency - an insolvent debtor can be solvent. The paper elaborates the specificity of the assessment of claims based on financial instruments from a bankrupt debtor who is a financial institution.

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