We consider that the approach of the mentioned theme presents an interests for all the theoreticians and practitioners in the economic and financial domain for the fact that the activities of the nature of the bankruptcy know an ascending trend and they lead to accounting treatments and to specific insurance measures. We have considered that it is useful to debate the problems concerning the delimitation and the short definition of the bankruptcy situations, with national and European juridical references and especially, the implications of the operations that that they generate upon the accounting information. For the realization of the accounting registrations we have used the dates which are registered in the two obligatory balance sheets, the initial one and respectively the final one, this last one is essential for solving the examined problem.

accounting information bankruptcy, own capitals, specific procedures