FEATURES OF THE METHODOLOGICAL PROVISION OF ANALYSIS OF THE FINANCIAL POSITION OF THE ENTERPRISE IN THE PROCEDURES OF BANKRUPTCY

Abstract

The article investigates the indicators that need to be calculated during the analysis of enterprises in bankruptcy procedures. The list of indicators for the analysis of the financial state in the liquidation procedure of bankrupt enterprises is determined. It is proposed to make changes to the Methodological Recommendations on identifying signs of insolvency of the enterprise and signs of actions to hide bankruptcy, fictitious bankruptcy or to bring bankruptcy in connection with the non-relevance of the mentioned sources of information for conducting settlements.

Keywords

• аналіз
• фінансове становище
• фінансовий стан
• ліквідаційна процедура
• банкрутство
• методичні рекомендації