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Financial statements serve as the foundation for any rational analysis of the bankrupt debtor. When analyzing the financial statements of a bankrupt debtor, the identification of the causes of business changes is conducted, which have led to changes in balance sheet positions, often resulting in the annulment of nearly all balance sheet positions. The bankrupt debtor frequently engages in excessive and intentional selection and application of accounting principles and procedures to achieve personal interests of the owners, often exceeding the limits permitted by standards or applying certain standard provisions in cases where there are no justified reasons for their use.The aim of this paper is to present how the application of forensic accounting can maximize the benefits for the creditors of the bankrupt debtor.

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Forensic Accounting Techniques in Bankruptcy Proceedings

  • 会议论文

  • 发表日期：

    2025年

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  • Dijana Vuković,
  • Senada Kurtanović,
  • Edina Šehić

摘要

Financial statements serve as the foundation for any rational analysis of the bankrupt debtor. When analyzing the financial statements of a bankrupt debtor, the identification of the causes of business changes is conducted, which have led to changes in balance sheet positions, often resulting in the annulment of nearly all balance sheet positions. The bankrupt debtor frequently engages in excessive and intentional selection and application of accounting principles and procedures to achieve personal interests of the owners, often exceeding the limits permitted by standards or applying certain standard provisions in cases where there are no justified reasons for their use.The aim of this paper is to present how the application of forensic accounting can maximize the benefits for the creditors of the bankrupt debtor.