reorganization

The article studies the nature of the debtor's insolvency as the recovery of measures
undertaken to prevent the fact of bankruptcy and immediately eliminate it during the
proceedings in the bankruptcy case. The focus of the judicial procedure is in improving
financial-economic situation of the debtor, the satisfaction in full or in part, the claims of
creditors by restructuring the company, debts and assets and / or changes in the legal and
production structure of the debtor

Solved problems and importance with objective valuation of assets, obligations and
equity in the reorganization of economic subjects for the purposes of accounting and financial
reporting. Conceptual basis and standardization of accounting procedures at the confluence of
economic subjects. The results of the critical analysis of recording individual balance sheet
items – outstanding accounts receivable, advances to non-receipt of, and content adjustments
other balance sheet items.