THE CONCEPT OF ACCOUNTING AND ANALYTICAL CONTROL PROCEDURES OF INSOLVENCY AND BANKRUPTCY
Abstract
The issues of balance of economic categories «insolvency and bankruptcy». Weaknesses of the current system data ratio concepts, which in turn lead to the kotlovomu method of accounting operations in a bankruptcy. The proposed concept of accounting-analysis system of insolvency and bankruptcy procedures to distinguish between questions of solvency and viability of the Organization, to determine the continuation of the economic entity.
About the Author
R. V. ChalenkoRussian Federation
Postgraduate
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Review
For citations:
Chalenko R.V. THE CONCEPT OF ACCOUNTING AND ANALYTICAL CONTROL PROCEDURES OF INSOLVENCY AND BANKRUPTCY. Vestnik NSUEM. 2014;(1):134-144.
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