The Methods of Preparation of Interim Liquidation Balance Sheet
Abstract
The transition from administrative command system of management to market relations stipulated the importance of bankruptcy development in our country. Work in this field is connected with the difficulties arising at the intersection of bankruptcy legislation, arbitration proceedings, civil and labor law and accounting legislation. The improvement of accounting legislation is particularly topical since fifteen years of existence of bankruptcy (insolvency) law N 127-FZ dated 26.10.2002 showed that the solution of accounting difficulties in the course of corporate bankruptcy proceedings requires serious theoretical research and development of special approaches to reflection of business transactions on accounts, preparation of reporting and auditing.
About the Authors
L. Kh. Sholban
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Sholban Lyubov Kh., Post-Graduate Student, Department of Information and Analytical Support and Accounting
Novosibirsk
G. V. Maksimova
Baikal State University
Russian Federation
Russian Federation
Maksimova Galina V., Doctor of Economics, Professor
Irkutsk
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Review
For citations:
Sholban L.Kh., Maksimova G.V. The Methods of Preparation of Interim Liquidation Balance Sheet. Vestnik NSUEM. 2018;(4):126-134. (In Russ.)
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