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Wycena przedsiębiorstwa w trybie przygotowanej likwidacji

100%
Konat-Staniek M.
Zeszyty Naukowe Wyższej Szkoły Ekonomii i Informatyki w Krakowie
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2016
|
issue 12
141-156
PL
Przygotowana likwidacja stanowi nowość w polskim prawie upadłościowym. Daje ona nowe możliwości przeprowadzenia sądowej restrukturyzacji przedsiębiorstw znajdujących się w trudnej sytuacji finansowej i wobec których zaistniały przesłanki niewypłacalności. W procesie przygotowanej likwidacji określenie wartości przedsiębiorstwa dokonuje się w myśl art. 56 a, pkt 3 ustawy - prawo upadłościowe oraz art. 29 ustawy o rachunkowości z zachowaniem zasady kontynuacji działalności. Zastosowanie znajduje tutaj metoda bilansowa, metody likwidacyjne, jak też i metody dochodowe. Na przykładzie zostanie przedstawione zastosowanie metod wyceny w procesie upadłościowym.(abstrakt oryginalny)
EN
The prepared liquidation constitutes the novelty in the bankruptcy Polish law. She is giving new opportunities of conducting the judicial restructuring of enterprises being in a difficult financial situation and which premises of the insolvency arose towards. In the process determining the goodwill is causing the prepared liquidation sie in accordance with Art. 56 ah, pt 3 act-s the bankruptcy law and Art. 29 Accounting Acts with preserving the principle of the continuation of activity. Here a balance method is finding application, liquidation methods, as well as and income methods. On the example described applying methods of the evaluation will stay in the bankruptcy process.(original abstract)
2
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Sukcesja nabywcy przedsiębiorstwa w upadłości układowej

100%
Kuźnik M.
Studia Ekonomiczne
|
2014
|
vol. 200
65-82
EN
Bankruptcy and rehabilitation law act having repealed regulation introduced by two orders dating back to 1934, has alter many legal institutions, particularly an insolvency agreement (insolvency plan) concluded between bankrupt and his creditors. Contrary to the former law insolvency agreement had ceased to be a homogeneous institution. Currently it is possible to differentiate between reorganization arrangement which aims to restructure the bankrupt's obligations and liquidation arrangement intended to satisfy creditors by liquidating the bankrupt's assets. Apart from the manner of liquidation conducted under arrangement liquidation may concern the bankrupt's enterprise, so as in proceedings comprising the liquidation of the bankrupt's assets. Within this article author presented issues connected with legal status and scope of succession when bankrupt's enterprise is acquired under the liquidation arrangement. The analysis allows to make a conclusion that, despite the convergence of liquidation conducted according to the provisions concerning the liquidation of bankruptcy estate and liquidation conducted under aprooved arrangement legal consequences concerning the bankrupt's enterprise, aquirer will not be identical. Such legal distinction is connected with specificity of liquidation arrangement. Nevertheless, it does not seem to be justified in whole scope. On such basis, it appers to be acceptable to extent some regulation concerning the liquidation of bankruptcy estate on case when bankruptcy estate is subjected to liquidation under liquidation arrangement.
3
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Restrukturyzacja w ramach upadłości układowej a efektywność gospodarowania upadłego

100%
Witosz A.
Studia Ekonomiczne
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2014
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vol. 200
9-18,
EN
Lawmakers included only an exemplary catalog of restructuring proposals in reorganization bankruptcy. This has not been taken into account in regulations concerning the support of particular proposals. Substantiation is matched only with proposals that refer to financial restructuring. Different types of proposals are either not regulated or the statutes are very concise. This is causing the ambiguousness and practical problems that are dealt with in this text.
4
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Zakres prowadzenia działalności gospodarczej na gruncie art. 373 PUN-jego funkcje oraz konsekwencje

84%
Lubicz-Posochowska A., Lekston J.
Studia Ekonomiczne
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2014
|
vol. 200
83-93
EN
There could be different kinds of economic activity effects and that's why bankruptcy proceeding offers opportunity to elaborate normative patterns of safe behavior in trading and to determine whether the economic activity pursuing persons and they proxies obey or not these patterns. The present article concerns the ban of pursuing of the economic activity as well as ban of taking post in supervisory board and being proxy of commercial company, state enterprise, co-operative, foundation or association. Such ban is the Bankruptcy and Reorganization Law institution as the sanction applied in case of behavior incompatible with the said normative patterns.
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