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Бухгалтерский учет доходов и расходов в условиях антикризисного управления

100%

Rybak T.

Zeszyty Teoretyczne Rachunkowości

2010

vol. 2010(57(113))

159-172

Income and expense accounting in anti-crisis management

100%

Rybak T.

Zeszyty Teoretyczne Rachunkowości

2010

vol. 2010(57(113))

159-172

When dealing with anti-crisis corporate management, the major assumption – business continuity – is no longer valid, thus affecting the methods of accounting for income and expenses. As regards income statement items recognition in such a situation, the key moment is an inflow or outflow of cash; the legal aspect of busi-ness accounting prevails over the economic substance; the prudence principle and cost-related estimation rules lose their importance, and income and expenses clas-sification and presentation takes place after completion of the entire bankruptcy procedure or each of its stages.Study of the national bankruptcy regulations and accounting practice in Bela-rusian companies under bankruptcy proceedings has made it possible to develop more efficient procedures for income and expenses measurement and recognition in anti-crisis management, and to improve their classification. Improvement of the accounting treatment of income and expenses, related to the effectiveness of bank-ruptcy proceedings, should contribute to developing better anti-crisis management strategies.

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2 Zeszyty Teoretyczne Rachunkowości

2 Rybak T.

2 2010

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Бухгалтерский учет доходов и расходов в условиях антикризисного управления

Income and expense accounting in anti-crisis management