Russian Federation
The article presents the problems of checking the presence (absence) of signs of criminal bankruptcies in legal entities, which arise in the practical activities of specialist auditors of documentary research departments, as well as experts.
signs of criminal bankruptcies, organizations, debtor, ratio analysis, analysis of debtor transactions, factor analysis
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4. On approval of the Temporary Rules for checking by an arbitration manager for signs of fictitious and deliberate bankruptcy: decree of the Government of the Russian Federation no. 855 of December 27, 2004. Access from the reference legal system ConsultantPlus (accessed 19.10.2023). (In Russ.)
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