期刊名称：Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu. Ekonomìčnì Nauki
印刷版ISSN：2664-245X
电子版ISSN：2664-2468
出版年度：2014
卷号：68
期号：2
DOI：10.26642/jen-2014-2(68)-20-25
语种：English
出版社：Zhytomyr State Technological University
摘要：With the adoption of the new Law of Ukraine «Restoring the debtor's solvency or bankruptcy» there was a series of questions relating to the conduct likvidating procedures and recognition of the company bankrupt. Therefore there is a need to consider major changes specifically related to assessment and property sales company in recognition of its bankruptcy ,to identify the main issues that delve in carrying out operations specified in practice and to make suggestions for their solution. The research of legal and accounting aspects of valuation and sale of property of the bankrupt determines the number of problems that hinder the conduct of the sale of property of the bankrupt in the process of liquidation and needs to be addressed at the legislative level. Included proposals for accounting of payments to contractors that take into account the requirements of current legislation to satisfy the claims of creditors.
其他摘要：З прийняттям нової редакції Закону України «Про відновлення платоспроможності боржника або визнання його банкрутом» виникло ряд питань щодо ведення ліквідаційної процедури та визнання підприємства банкрутом. Тому виникає потреба розглянути основні зміни,
