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Accounting of Decisions of Executive Bodies in the Pre-Bank Period
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ACCOUNTING OF DECISIONS OF EXECUTIVE BODIES IN THE PRE-BANK PERIOD
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Chaykovskaya L. 1
Mikheev M. 2
Authors:
1.  Plekhanov Russian University of Economics (Department of Accounting and Taxation, Head of Department)
employee

Moscow, Russian Federation
2.  Plekhanov Russian University of Economics (Department of Accounting and Tax Assessment, Associate Professor)
employee

Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/1998-0701-2020-26-31
Pages:
from 26 to 31
Status:
Published
Received:
25.03.2020
Accepted:
14.04.2020
Published:
14.04.2020
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
accounting, employment contract, subsidiary liability, remuneration for labor, premium, invalid transaction, civil law, contesting payments, bankruptcy trustee
Abstract and keywords
Abstract (English):
Th e article discusses issues related to the possible consequences of making managerial decisions, in which responsibility for certain actions of the executive body extends to employees of fi nancial and accounting services that carry out accounting support for such actions. The article reveals a confl ict of interest associated with management decisions on bonuses or with an increase in wages in the period preceding bankruptcy.

Keywords:
accounting, employment contract, subsidiary liability, remuneration for labor, premium, invalid transaction, civil law, contesting payments, bankruptcy trustee
References

1. Federal'nyy zakon ot 26.10.2002 № 127-FZ (red. ot 27.12.2019) «O nesostoyatel'nosti (bankrotstve)»

2. Federal'nyy zakon ot 06.11.2011 № 402 g. «O buhgalterskom uchete».

3. Grazhdanskiy kodeks Rossiyskoy Federacii. Chast' pervaya ot 30 noyab. 1994 g. № 51-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federacii 21 okt. 1994 g: odobr. Sovetom Federacii: vvod. Feder. zakonom Ros. Federacii ot 30 noyab. 1994 g. № 52-FZ // Ros. gaz. 1994. 8 dek; Sobr. zakonodatel'stva Ros. Federacii. 1994. № 32, st. 3302.

4. O nekotoryh voprosah, svyazannyh s privlecheniem kontroliruyuschih dolzhnika lic k otvetstvennosti pri bankrotstve: Post. Plenuma Verhovnogo Suda RF ot 21 dek. 2017 g. № 53 // Ros. gaz. 2017. 29 dek.; Byulleten' Verhovnogo Suda RF. 2018. mart. Dostup iz sprav. -pravovoy sistemy «Konsul'tantPlyus».

5. Trudovoy kodeks Rossiyskoy Federacii ot 30 dek. 2001 g. N 197-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federacii 21 dek. 2001 g.: odobr. Sovetom Federacii: vvod. Feder. zakonom Ros. Federacii ot 30 dek. 2001 g. № 197-FZ // Parlament. gaz. 2002. 5 yanv.; Ros. gaz. 2001. 31. dek; Sobr. zakonodatel'stva Ros. Federacii. 2002. № 1 (ch.1), st. 3.

6. Besedina O.S. Osparivanie usloviy trudovogo dogovora v dele o bankrotstve // Pravo. Zhurnal Vysshey shkoly ekonomiki. 2016. № 1. S. 72-80.

7. Indikatory predbankrotnogo sostoyaniya kompanii [Elektronnyy resurs] // URL: http://afdanalyse.ru/news/indikatory_predbankrotnogo_sostojanija_kompanii/2014-02-19-291

8. Telyukina M., Ivanova T., Kulikov E. Problemy priznaniya nedeystvitel'nymi vyplat rabotnikam v preddverii bankrotstva rabotodatelya - paradoksy teorii i praktiki. // / Hozyaystvo i pravo. 2017. №7 (486). S.67-88.

9. Bryzgalina A.V. Trudovye otnosheniya: voprosy i otvety. // Nalogi i finansovoe pravo. 2018.

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