Rules for Preparation and Publishing of Financial Statements in Bankruptcy and Reorganization Proceedings: Evidence from Poland and the Czech Republic

Author:

Bauer Kinga,Hospodka Jan

Publisher

Springer International Publishing

Reference33 articles.

1. Accounting Act of 29 September 1994, consolidated text, Journal of Laws of 2018, items: 395, 398, 650, 1629, 2212, 2244, Journal of Laws of 2019, item 55.

2. Bankruptcy Law of 28 February 2003, consolidated text, Journal of Laws of 2017, item 2344 (as amended: Journal of Laws of 2017, item 2491; Journal of Laws of 2018, items: 398, 685, 1544, 1629).

3. Bankruptcy and Reorganization Law of 28 February 2003, J.L. No., item 535 (as amended).

4. Bauer, K. (2015a). Impact of owner-occupied property valuation by historical cost on fixed assets value at bankruptcy risk. Management and Business Administration. Central Europe, 2, 3–23.

5. Bauer, K. (2018a). Sprawozdanie finansowe jako źródło informacji dla interesariuszy zewnętrznych przedsiębiorstwa w procesie upadłości. Zeszyty Teoretyczne Rachunkowości, 96(152), 9–25.

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