student
student
student
Russian Federation
The bankruptcy of a company entails a difficult legal and economic situation, which has serious consequences for all participants in the process. Bankruptcy accounting is a separate area of accounting that covers both financial and legal aspects of bankruptcy proceedings. Bankruptcy is a legal procedure that enables individuals or companies to restructure or write off debts if they are unable to repay them. Accounting in bankruptcy plays an important role for several reasons: it allows you to assess the financial condition and solvency of the debtor, which directly affects the rights and obligations of creditors and other participants in the process; in addition, it helps to identify and evaluate the assets and liabilities of the debtor, which are regulated by various rules and procedures depending on the type and stage of bankruptcy. There are specific difficulties in the bankruptcy process: accounting in such conditions is associated with certain difficulties, including the possibility of continuing commercial activities. In some cases, the company may continue to operate even after the initiation of bankruptcy proceedings. In such circumstances, accounting should cover both current operations and those related to insolvency. Asset and liability assessment: During the bankruptcy process, it is necessary to conduct a detailed assessment of all assets and debts of the company. This can cause difficulties, especially when evaluating fixed assets or non-standard financial instruments. Here are some examples of accounting concepts and practices in bankruptcy: A bankruptcy estate is a legal entity formed when a debtor files for bankruptcy. It includes all the debtor's property and assets that come under the control of the bankruptcy court.
regulatory regulation, bankruptcy, accounting, financial reporting, financial recovery, external management, accounts payable, liquidation balance sheet, chart of accounts
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