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Economic Analysis: Theory and Practice
 

Accounting-and-analytical support and assessment of continuity of an organization's activities: Russian and foreign approaches

Vol. 13, Iss. 19, MAY 2014

Available online: 11 May 2014

Subject Heading: METHODS OF ANALYSIS

JEL Classification: 

Pages: 2-11

Liubushin N.P. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation
lubushin@fnf.unn.ru

Kozlova E.E. Lobachevsky State University of Nizhny Novgorod - National Research University, Nizhny Novgorod, Russian Federation
kate-m-ee@mail.ru

A non-availability of regulatory methodology for assessing a continuity of an organization's activities hampers the organization's management to diagnose threats and avert them, due to the lack of analysis and monitoring of the operation parameters. Therefore, it is necessary to analyze the basic accounting and analytical concepts underlying the assessment of the continuity of an organization's functioning to highlight key parameters of the analysis of continuity evaluation.

Keywords: continuity, background evaluation, assessment, risks, reflection, accounting statements, stable operation, financial condition, performance, use, resources

References:

  1. Endovitskii D.A., Liubushin N.P., Babicheva N.E. Resursoorientirovannyi ekonomicheskii analiz: teoriia, metodologiia, praktika [Resource-oriented economic analysis: theory, methodology, practice]. Ekonomicheskii analiz: teoriia i praktika – Economic analysis: theory and practice, 2013, no. 38, pp. 2–8.
  2. Liubushin N.P. Ekonomicheskii analiz [Economic analysis]. Moscow, IUNITI-DANA Publ., 2010, 575 p.
  3. Plotnikov V.S., Plotnikova O.V. Kontseptsiia pozitivnogo ucheta dogovornykh obiazatel’stv [A concept of the positive accounting of treaty obligations]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2013, no. 23, pp. 9–17.
  4. Reviziia i kontrol’ [Inspection and control]. Moscow, KnoRus Publ., 2007, 640 p.

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ISSN 2311-8725 (Online)
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