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Economic Analysis: Theory and Practice
 

Analysis of methods of solvency assessment of small business in russian and foreign practice

Vol. 13, Iss. 8, FEBRUARY 2014

Available online: 9 February 2014

Subject Heading: ANALYSIS OF FINANCIAL STATEMENTS

JEL Classification: 

Kemaeva S.A. PhD of Economics Sciences, Associate Professor of the Department of Accounting, Economical Analysis and Audit, the Lobachevsky State University of Nizhnii Novgorod
s.kemaeva@mail.ru

Kozlova E.E. Аssistant Lecturer of the Department of Accounting, Economical Analysis and Audit, the Lobachevsky State University of Nizhnii Novgorod
kate-m-ee@mail.ru

Ionova E.S. Doctoral Student of the Department of Finance and Accounting, the Lobachevsky State University of Nizhnii Novgorod
Lenar2003-2004@mail.ru

Nowadays any credit organization has the right to work out its own techniques of solvency assessment of borrowers. Considering the low level of small-business players' financial stability, banks' assessment techniques have to be guided by a rather deep and comprehensive study of borrowers' business to decrease credit risks and increase credit availability.

Keywords: solvency of small business entities, solvency assessment methods and techniques, asset-based approach, foreign experience

References:

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  2. Kemaeva S.A., Bondarenko V.V. Analysis of simplified forms of the accounting reporting of small enterprises [Analiz uproshchennykh form bukhgalterskoi otchetnosti malykh predpriiatii], Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2013, no. 2.
  3. Kemaeva S.A., Kozlova E.E., Ionova E.S. Information and analytical provision of the assessment of the creditworthiness of small businesses [Informatsionno-analiticheskoe obespechenie otsenki kreditosposobnosti organizatsii malogo biznesa], Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2014, no. 7.
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  8. Federal State Statistics Service, Available at: Link.

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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