THE METHODS OF PREPARATION OF INTERIM LIQUIDATION BALANCE SHEET
L. Kh. Sholban1, G.V. Maksimova2
1Novosibirsk State University of Economics and Management, Kamenskaya str., 56, Novosibirsk, Russia, 630099
2Baikal State University, str. Lenina, 11, Irkutsk, 664003, Russia
Keywords: промежуточный ликвидационный баланс, ликвидационный баланс, баланс, оценочная стоимость имущества, interim liquidation balance sheet, liquidation balance sheet, balance sheet, assessed value of property
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.
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