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Savin, A. A. Tax treatment and accounting under the conditions of insolvency (bankruptcy) of enterprises

Published in journal "Taxes and Taxation", 2012-7 in rubric "TAX CALCULATION AND REPORTING", pages 34-41.

Resume: The article is devoted to the accounting and taxation under the conditions of insolvency of an enterprise. The author of the article in detail analyzes the three approaches to the expense tracking related to the bankruptcy procedure. The first approach suggests to keep accounts of such expenses on a separate account named ‘Bankruptcy related expenses’ and to open various sub-accounts depending on the type of expense and the source of their reimbursement. The second approach suggests to keep accounts of such expenses on the account named ‘deferred expenses’. The third approach suggests to divide bankruptcy related expenses into state fees and court fees. The author also briefly describes the methods of accounting different bankruptcy procedures as well as their influence on the taxation process.

Keywords: taxes and taxation, records, accounting, expen ses, taxes, taxation, insolvency, bankruptcy, debtor, cession.

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