Features and modern approaches to the analysis of the financial condition of the debtor as a necessary element of the bankruptcy procedure of agricultural enterprises

Abstract

Abstract The article presents the results of a study of the features of the bankruptcy procedure for agricultural enterprises, discusses the specifics of the analysis of the financial condition of agricultural debtors, and also provides statistical data on the number of reports on declaring a debtor bankrupt and opening bankruptcy proceedings against legal entities depending on the industry of the debtor, which allows determining the position of this indicator of enterprises of agriculture, forestry, enterprises, enterprises hunting, fishing and fish farming. In addition, the study considers relevant data on the bankruptcy of agricultural enterprises in the territory of such a large region as the Krasnoyarsk Territory. In our study, we determine that the fate of an agricultural enterprise is directly dependent on data on the financial condition provided by the arbitration manager. All the main performance indicators of the debtor are reflected precisely in the report on financial and economic activities, which allows us to assess the possibilities of financial recovery of the agricultural enterprise.