The Analysis of the Financial Condition of Citizens and Individual Entrepreneurs

Кован, С. Е.

doi:10.17747/2078-8886-2016-3-60-68

Strategicheskie resheniya i risk-menedzhment

2016

DOI: 10.17747/2078-8886-2016-3-60-68

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The Analysis of the Financial Condition of Citizens and Individual Entrepreneurs

С. Е. Кован¹

Abstract: 60ключевые слова: арбитражный управляющий, банкротство гражданина, бухгалтерская отчетность, процедура банкротства, финансовый анализ.настоящее время в антикризисном управлении выявилась потребность раз-работки методики проведения анализа финансового состояния лиц, которые не ведут стандартную бухгалтерскую отчетность. В статье разработана такая методика и при-ведены примеры ее применения. Методика может быть использована для анализа финансового состояния граждан, в отношении которых рассматривается дело о бан… Show more

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2021

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Analysis of the Financial Condition of the Debtor-Citizen When Introducing Bankruptcy Procedures: Technology and Problems of Conducting

Gurdzhiyan

2021

Oecon. et jus

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Currently, many citizens actively resort to such an institution of a market economy as insolvency (bankruptcy). The effectiveness of this procedure’s carrying out depends on a number of factors, among which are the level of qualification, experience and knowledge of the arbitration manager, the debtor-citizen’s willingness to cooperate and the quality of methodological support of the process itself. The article discusses the methodological aspects of conducting the analysis of the financial condition of the debtor-citizen, describes the technology of adapting the official methodology of financial analysis applied to legal entities, identifies problems in the process of conducting such an analysis, and suggests the main directions for its improvement. Statistical information on the number and dynamics in the number of citizens declared bankrupt is presented. The author carried out systematization of information sources that underlie the financial analysis, and identified incomplete and unreliable sources that do not give arbitration managers the opportunities to draw adequate and correct conclusions. The study highlights the problem of analyzing the possibility of restoring the debtor-citizen's solvency, as this directly affects the possibility of introducing a bankruptcy rehabilitation procedure – restructuring the debtor's debt. The article examines the features of calculating the indicators that underlie the debtor's analysis in order to identify signs of intentional and fictitious bankruptcy; it reflects the methodological aspects of adapting the official methodology. The existing problems in carrying out the financial analysis of the debtor-citizen are formulated.

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Analysis of the Financial Condition of the Debtor-Citizen When Introducing Bankruptcy Procedures: Technology and Problems of Conducting

Gurdzhiyan

2021

Oecon. et jus

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The Analysis of the Financial Condition of Citizens and Individual Entrepreneurs

Cited by 1 publication

References 0 publications

Analysis of the Financial Condition of the Debtor-Citizen When Introducing Bankruptcy Procedures: Technology and Problems of Conducting

Analysis of the Financial Condition of the Debtor-Citizen When Introducing Bankruptcy Procedures: Technology and Problems of Conducting

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