Features Of Accounting And Valuation Of Assets Of Bankrupt Companies And Companies Being Liquidated

A.V. Shchepot'ev

This article is devoted to the issues of determination, accounting and valuation of the company's assets in the course of liquidation. Relevance of the research is due to the fact that certain assets in the course of liquidation are transformed and no longer meet all formal criteria of the asset and are subject to write-off. In the course of liquidation, certain assets may additionally arise. The analysis of hidden and imaginary assets will allow to carry out more accurately analytical procedures in the course of liquidation of the company.

Volume 12 | 02-Special Issue

Pages: 505-510

DOI: 10.5373/JARDCS/V12SP2/SP20201098