The article is devoted to the problems of identifying and preventing bankruptcy of Russian companies. The Bankruptcy Law does not contain an indication of conducting a financial analysis of organizations at the stage of bankruptcy prevention. In addition, when conducting financial analysis, the issue of generalization of results is not regulated in regulatory acts, the problem of abrupt transitions in the assessment of indicators and threshold values of coefficients is not resolved. It is necessary to adopt amendments to regulations aimed at eliminating gaps in legislation, including by conducting a mandatory financial analysis for bankruptcy using the Altman model and the mandatory publication of information about its results in the Unified Federal Register of Information on the Facts of Activities of Legal Entities.
|Título traducido de la contribución||IDENTIFICATION AND PREVENTION PROBLEMS EARLY BANKRUPTCY ORGANIZATION|
|Número de páginas||9|
|Publicación||Вестник Уральского юридического института МВД России|
|Estado||Published - 2021|
Level of Research Output
- VAK List