The peculiarities of accounting of the sale of property in terms of bankruptcy of the organization

Abstract. At the present time the bankruptcy is associated with an active reform efforts of the state in the economy, high level of competition and is a consequence of the production, marketing, technological, legal and financial-economic mistakes in the activities of enterprises. There is also a shortage of working capital, low payment discipline, the high cost of credit resources. The article analyzes the dynamics of information about the Affairs of the insolvency (bankruptcy) of enterprises in the Russian Federation for 2010 - 2013, illuminated the features of the organization of the auction for the sale of the assets of the debtor enterprise and the enterprise itself.