Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

7(172) - 2010 March

The analysis of the financial condition of the debtor by results of supervision procedure

Vol. 9, Iss. 7, MARCH 2010

Available online: 3 March 2010

Subject Heading: ANTICRISIS ADMINISTRATION

JEL Classification:

Bezborodova T.I. candidate of economic sciences, associate professor of department of accounting and analysis of business of the All-Russian Correspondence Financial and Economic Institute (VZFEI) (branch in Penza)
bezborodovati@mail.ru

The carried out analysis of the contents of the executive summary in the financial (accounting) statements of the organizations going into bankruptcy doesn’t gave the answer to the question of which must be the indicators of the valuation of the financial crisis. Moreover the conclusions of the administrators, the temporary administrators and the competitive managers are subjective sometimes that is not excluding the designed bankruptcy or the intentional (fraudulent) bankruptcy. In the article there is analyzed the use of the methodology of the valuation of the organizations’ financial state entering into (the procedure of) the proceedings supervision.

Keywords: Financial crisis, financing rating, supervision proceedings, assets substitution

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

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