companyaccountingLiquidationofcompanies幻灯片.pptVIP

Chapter 21 Liquidation of companies Prepared by Emma Holmes;What is a winding-up?;Winding-up by the court;Winding-up by the court;Winding-up by the court;Winding-up by the court;Voluntary winding-up;Voluntary winding-up;Powers of the liquidator;Powers of the liquidator;Priority of creditors;Priority of creditors;Priority of creditors;Rights of contributories;Insufficient funds for creditors;Sufficient funds to pay creditors, but not to repay share capital;Surplus of funds;Accounting for liquidation;Accounting for liquidation;Accounting for liquidation;Accounting for liquidation;Accounting for liquidation