Home  Journals  Economic Analysis: Theory and Practice  8(173) - 2010 March

Information disclosure by discontinuance of business in the accounting

Available online: 11 March 2010

Subject Heading: ANTICRISIS ADMINISTRATION

JEL Classification: 

With the existence of the crisis in the economy it becomes necessary to record the information in the financial (accounting) statements about the suspending of the activity of the organization’s business segment during the realization of such procedures of the bankruptcy as the financial recovery or the external management.
      In the article there are considered such practical questions as the accounting of the long-term assets held for sale and the accounting of the liabilities connected with these assets in accordance with IFRS ‘The long-term assets held for sale, and the suspended activity”.

Keywords: long-term actives, basic production assets, retain for sale, basic production assets group for retirement, organization component, to cease activity

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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