Methodology for conducting a financial analysis of a citizen in bankruptcy proceedings

The article substantiates the importance of conducting a financial analysis of a citizen in bankruptcy proceedings and reflects the problems that financial managers face when conducting such an analysis. A methodology for conducting financial analysis, including the calculation of solvency ratios, is proposed, taking into account the specifics of the object of analysis. Analyzed the main sources of information for financial analysis and their impact on the objectivity of the analysis.

Keywords: финансовый анализ, банкротство физических лиц, постановление правительства № 367, финансовый управляющий.

References

  1. Federal Law № 154-FZ dated June 29, 2015 «On the Settlement of Peculiarities of Insolvency (Bankruptcy) in the Territories of the Republic of Crimea and the Federal City of Sevastopol and on Amendments to Certain Legislative Acts of the Russian Federation». ConsultantPlus Company.
  2. Federal Law of October 26, 2002 № 127-FZ «On Insolvency (Bankruptcy)». ConsultantPlus Company.
  3. Federal resource. https://fedresurs.ru/news.
  4. Judicial Department under the Supreme Court. http://www.cdep.ru/index.php?id=79.
  5. Decree of the Government of the Russian Federation № 367 dated June 25, 2003 «On approval of the rules for conducting financial analysis by an arbitration manager». ConsultantPlus Company.
  6. Decree of the Government of the Russian Federation № 855 of December 27, 2004 «On the approval of temporary rules for checking by arbitration managers the presence of signs of fictitious and deliberate bankruptcy». ConsultantPlus Company.
  7. S. E. Kovan. Analysis of the financial condition of a citizen in bankruptcy proceedings//Strategic decisions and risk management. 2016. № 3. P. 60-68. 
  8. Civil Procedure Code of the Russian Federation dated November 14, 2002 № 138-FZ (as amended on August 3, 2018)//Collection of Legislation of the Russian Federation. 11/18/2002. № 46. Art. 4532.

Authors