Keyword: «financial statements»

Nowadays many companies are trying to reduce the tax burden by creating groups of related companies, but the features of affiliation of businesses and individuals and the sphere of consolidation help to reveal the actual financial and economic performance of the group and evaluate its activities. In this research paper the author offers a technique of consolidated financial statements formation in accordance with RAS in the situation of vertical and horizontal integration of the companies.

The financial analysis of the debtor is the responsibility of the arbitration manager. Based on its results, key decisions are made in bankruptcy proceedings. The current Rules for conducting a financial analysis by an arbitration manager are outdated and require replacement. Since the approval of the Rules, both the legislation in the field of insolvency (bankruptcy) and the content of financial statements, the data of which are used in the calculations, have changed significantly. The article deals with the problems of applying the current Rules and suggests ways to solve them. The focus is on determining the indicators used to calculate the coefficients of financial and economic activity, based on accounting data. The author describes the procedure for calculating the indicators at the time of the approval of the Rules and proposes a refined methodology, taking into account the peculiarities of the forms of the current financial statements. It also raises the question of taking into account in the course of analysis innovations in legislation related to subsidiary liability. The article is intended for students of economic and legal fields, students of training courses for arbitration managers, as well as for professionals involved in financial analysis issues in arbitration management procedures.

The article is devoted to the problems of forming the annual accounting (financial) statements of agricultural organizations. We consider measures to ensure the reliability of reporting indicators, especially the formation of standard and specialized forms. Particular attention is paid to the possible uses of reporting information.

The relevance of our research is due to the introduction of the new federal standard for capital expenditures accounting (Federal Standard for Accounting 26/2020 “Capital investments”). The purpose of the work is to study the accounting techniques and methods presented in the standard, as well as to make known information on the organization's capital investments associated with the acquisition of fixed assets in the financial statements. As a result of the study, the authors made a comparative analysis of the main changes in the accounting of capital investments introduced by Federal Standard for Accounting 26/2020 “Capital investments”, and revealed problems caused by the transition to accounting for capital investments according to the new standard.

Today, during the financial crisis, no company can be sure of its financial stability, it can at any time face its own insolvency. And insolvency and instability, in turn, can lead to bankruptcy. The article uses bankruptcy forecasting methods to assess the position of the Tyumenneftegaz enterprise on the market as a subsidiary of Rosneft.