CONDUCTING JUDICIAL ECONOMIC EXPERTISE RELATED TO BRINGING BANKRUPTCY ENTITIES
Abstract
Horlachuk O.A. CONDUCTING JUDICIAL ECONOMIC EXPERTISE RELATED TO BRINGING BANKRUPTCY ENTITIES
Purpose. The aim of the article is consideration and improvement of methodical techniques of forensic economic expertise in conducting research on the signs of bringing economic entities into bankruptcy.
Methodology of research. The theoretical and methodological basis of the research is the scientific works of expert economists, legislative and regulatory acts. The following general scientific methods are used in the course of the study: analysis and synthesis, generalization – to determine the signs of bringing economic entities to a stable state of financial insolvency; abstract and logical – to form conclusions and suggestions. In addition to general research methods, special methods are also used: economic and mathematical modelling – to substantiate methodical techniques in the analysis of signs of bringing economic entities into bankruptcy.
Findings. The essence and signs of bringing economic entities to sustainable financial insolvency, which is carried out by various veiled methods and schemes in their financial and economic activity, are considered. The use of this type of judicial economic expertise in the analytical component of the indicators characterizing the dynamics of fixed assets and long-term receivables, which is reflected in the balance sheets of the debtor enterprise, is substantiated.
Originality. There has been further development of a study of methodological techniques for analysing the features of bankruptcy of economic entities.
Practical value. The proposed methodological techniques can be used to improve the analysis of the signs of bankruptcy in court expert activity, as well as enterprises of different forms of ownership and management to take preventive measures, increase the efficiency of their activities.
Key words: bankruptcy; bringing to bankruptcy; insolvency; debtor; accounts receivable; liquidity; financial status.
Keywords
Full Text:
References
Bordiuh, V.M. (2018), “Comparative analysis of the legislation of Ukraine and economically developed countries on bankruptcy”, Molodyi vchenyi, no. 10(62), pp. 300-303.
Hoi, V.V. (2014), “Analysis of the activity of insolvent companies in order to identify signs of bankruptcy”, Ekonomichnyi analiz, Vol. 18, no. 2, pp. 106-112.
Verkhovna Rada of Ukraine (2003), Law of Ukraine “Economic Code of Ukraine” dated 16.01.2003 no. 436-IV, available at: https://www.zakon0.rada.gov.ua/laws/show/436-15 (access date October 01, 2019).
Yevdokimenko, S.V. (2014), “Forensic economic expertise in the detection of bogus bankruptcy”, Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu, Iss. 29, Vol. 4/1, pp. 32-35.
Ivanov, S.F. (1913), Bukhgalterskaia ekspertiza v sudebnom protsesse: posobie dlia yuristov i bukhgalterov-ekspertov [Accounting expertise in litigation: a guide for lawyers and expert accountants], Izdanie knizhnogo sklada “Kommercheskaia literature], St. Petersburg, Russia, 222 p.
Verkhovna Rada of Ukraine (2018), Law of Ukraine “Bankruptcy Code of Ukraine” dated 18.10.2018 no. 2597-VIII, available at: https://www.zakon.rada.gov.ua/laws/show/2597-19 (access date October 23, 2019).
Verkhovna Rada of Ukraine (2001), “Law of Ukraine Criminal codex of Ukraine” dated 05.04.2001 no. 2341-ІІІ, available at: https://www.zakon.rada.gov.ua/laws/show/2341-14#n1483 (access date October 01, 2019).
Ministry of Economy of Ukraine (2006), Order of the Ministry of Economy of Ukraine “Approval of Methodological Recommendations for Detecting Signs of Insolvency of an Enterprise and Signs of Actions for Bankruptcy Hiding, Fictitious Bankruptcy or Bankruptcy” dated 19.01.2006 no. 14, available at: https://www.zakon.rada.gov.ua/rada/show/v0014665-06 (access date October 01, 2019).
“Register of methods of conducting judicial examinations”, available at: http://www.rmpse.minjust.gov.ua/page/18 (access date October 01, 2019).
Rudnev, M.Yu. and Rudenko, M.N. (2015), “Analysis of modern techniques for identifying signs of intentional bankruptcy”, Rossiyskoe predprinimatelstvo, no. 16(17), pp. 2831-2844.
Trut, D. and Molchanov, A. “Brought to the end: problems of liability for bankruptcy in Ukrainian realities”, available at: http://www.uz.ligazakon.ua/ua/magazine_article/EA010933 (access date October 01, 2019).
Fedchyshyna, V. (2019), “Features of the appointment of forensic expertise on the settlement of accounts with debtors and creditors”, Pidpryiemnytstvo, hospodarstvo i pravo, no. 5, pp. 318-322.
DOI: https://doi.org/10.37332/2309-1533.2019.7-8.20
Refbacks
- There are currently no refbacks.
INNOVATIVE ECONOMY 2006 - 2024