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Astrakhantseva, Irina; Astrakhantsev, Roman
SHS Web of Conferences, 2021, Letnik: 94Journal Article, Conference Proceeding
The scientific research study is about financial methodology analysis improving in the framework of forensic economic examination. The objective bankruptcy date is one of the issues within the forensic examination. The authors propose to supplement the classical financial analysis with a special section, which analyzes transactions for compliance with market conditions, identifies schematic and fictitious transactions, and also determines the degree of their impact on the occurrence of property insufficiency and signs of bankruptcy. The author's classification of possible schematic transactions, as well as methods for establishing the fact of compliance with the market situation are proposed. As the criterion for the maximum permissible deviations of transaction values from market values, it is proposed to use a value in an amount not exceeding the change in values by more than two times. The technical assets identified as a result of fictitious transactions are proposed to be deducted from the market value of assets when calculating the net assets of the organization, which will allow the most correct determination of the objective bankruptcy date.
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Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
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Povezave do osebnih bibliografij avtorjev | Povezave do podatkov o raziskovalcih v sistemu SICRIS |
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Vir: Osebne bibliografije
in: SICRIS
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