The article presents the method of calculating the basic indicators used to calculate coefficients of financial and economic activity of debtor. The technique takes into account changes in the financial statements in connection with the entry into force of the Decree of the Russian Federation Ministry of Finance of July 2, 2010 № 66n "On Forms of accounting of organizations". The author points out the need to broaden the range of financial indicators in the database for the analysis of the financial status of debtor. The paper determines the role of an arbitration manager in the process of the debtor's financial diagnostics.
Keywords: financial analysis, debtor, accounting, financial reports, information basis, arbitration, managing director
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