Lidiya P. IZHNINANational Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation upik@mail.ru ORCID id: not available
Subject. This article discusses the issues related to the bankruptcy of organizations and the conduct of financial and economic expert examination in cases of bringing the debtor controlling persons to subsidiary liability during the investigation of the bankruptcy of organizations. Objectives. The article aims to study the peculiarities of the methodology of financial and economic expert examination as a form of application of special knowledge in cases of bringing persons controlling the debtor in the investigation of bankruptcy of organizations to subsidiary liability. Methods. For the study, we used analysis, synthesis, systematization, and generalization. Results. Based on the results of the study, the article presents the goal, subject, and also determines the types of the mentioned financial and economic expert examination. Conclusions and Relevance. The analysis of financial and economic expert examination in cases of bringing persons to subsidiary liability in the consideration of bankruptcies of organizations reveals the lack of regulated and standardized methods, which complicates the work and may raise questions among interested parties. The efficiency of the expert's work is increased with the use of programs for working with analytical tables for financial analysis, which require digitized financial statements and other information that constitutes the object of expert examination. The results of the study can be applied in the theory and practice of financial control and financial and economic expert examination.
Keywords: financial and economic examination, financial ratios, bankruptcy of organizations, vicarious liability, debtor controller
References:
Kobylin P.O., Kiseleva I.A. [Breach of trust in the elements of fraud, misappropriation and embezzlement: criteria for differentiation]. Evraziiskii yuridicheskii zhurnal = Eurasian Law Journal, 2022, no. 3(166), pp. 259–261. (In Russ.)
Zhil'tsova Yu.V., Strakhov V.A. [Formulating a stand-alone paradigm of the concepts Bankruptcy and Insolvency of legal entities]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2021, vol. 24, iss. 7, pp. 826–844. (In Russ.) URL: Link
Zhil'tsova Yu.V., Mavrina A.V. [Modern trends in the development of the national institution of bankruptcy of companies]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2022, no. 2, pp. 2–13. (In Russ.)
Kozmenkova S.V., Sinyakova P.V. [Characteristics of subsidiary liability of persons controlling the debtor in bankruptcy of organizations: concept and content]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2022, no. 24, pp. 2–10. (In Russ.)
Arakelov S.A., Chekmyshev K.N., Soldatenkov V.Yu. [Institution of subsidiary responsibility as a new factor of economic development]. Vestnik ekonomicheskogo pravosudiya Rossiiskoi Federatsii, 2018, no. 4, pp. 146–158. URL: Link (In Russ.)
Khachidogov R.A. [Use of judicial and economic examinations in the investigation of intentional bankruptcy]. Probely v rossiiskom zakonodatel'stve = Gaps in Russian Legislation, 2020, vol. 13, no. 4, pp. 277–280. URL: Link (In Russ.)
Tyun'kov V.A. [Legal regulation of subsidiary responsibilities of the chief of the debtor in bankruptcy procedure]. Razvitie territorii = Development of Territories, 2019, no. 4, pp. 17–19. (In Russ.) URL: Link
Ryakhovskii D.I., Akulov A.Ya. [Implementation of the rights of the authorized body in separate disputes on subsidiary liability]. Ekonomika. Nalogi. Pravo = Economics, Taxes and Law, 2022, vol. 15, no. 3, pp. 135–142. URL: Link (In Russ.)
Gutnikov O.V. [Subsidiary liability in the legislation on legal entities: Issues of legal regulation and legal nature]. Pravo. Zhurnal Vysshey shkoly ekonomiki, 2018, no. 1, pp. 45–77. URL: Link (In Russ.)
Alferov V.N., Korigova M.M. [Development of the concept of subsidiary liability as a tool to increase the effectiveness of the institution of bankruptcy and ensure the economic security of the country]. MIR (Modernizatsiya. Innovatsii. Razvitie) = MIR (Modernization. Innovation. Research), 2018, vol. 9, no. 3, pp. 460–474. (In Russ.) URL: Link
Basirov R.A. [Bringing the controlling persons of the debtor organization to subsidiary liability]. Naukosfera, 2021, no. 3-2, pp. 349–354. (In Russ.) URL: Link
Zharskii D.P., Zharskii I.P. Finansovo-ekonomicheskaya ekspertiza v delakh o bankrotstve: kak effektivno borot'sya za interesy kreditorov, vladel'tsev biznesa i arbitrazhnykh upravlyayushchikh [Financial and economic expertise in bankruptcy cases: how to effectively fight for the interests of creditors, business owners and arbitration managers]. Moscow, Ekspertnaya gruppa VETA, 2018, 120 p.
Belyakova E.G. [Current issues of judicial financial and economic expertise in cases of intentional bankruptcy of legal entities]. Aktual'nye problemy rossiiskogo prava = Actual Problems of Russian Law, 2019, no. 9, pp. 123–129. (In Russ.) URL: Link
Zhil'tsova Yu.V., Mavrina A.V. [Problems of choosing tools for judicial financial and economic expertise in cases of intentional bankruptcy of legal entities]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations, 2021, no. 8, pp. 2–13. (In Russ.)
Kovgan Zh.I. [Financial and economic expertise in the identification and investigation of economic offenses]. Vestnik Akademii MVD Respubliki Belarus', 2014, no. 2, pp. 113–117. (In Russ.)
Kondratenko E.O. [Review of the practice of arbitration courts of cassation on bringing controlling persons to subsidiary liability for the obligations of an OOO in the event of its bankruptcy due to the fault of these persons]. Vestnik ekonomicheskogo pravosudiya Rossiiskoi Federatsii, 2018, no. 1, pp. 182–190. (In Russ.)
Savitskii A.A. [Actual problems of appointment and production of judicial financial and analytical expertise]. Vestnik universiteta im. O.E. Kutafina (MGYuA) = Courier of Kutafin Moscow State Law University (MSAL), 2018, no. 7, pp. 94–102. URL: Link (In Russ.)
Yarovoi D.O. [Financial analysis of bankruptcy company: ways of improvement]. Imushchestvennye otnosheniya v Rossiiskoi Federatsii = Property Relations in the Russian Federation, 2018, no. 10, pp. 101–110. URL: Link (In Russ.)
Yarovoi D.O. [Economic expertise in insolvency (bankruptcy) procedures: Significance and problems]. Teoreticheskaya i prikladnaya yurisprudentsiya = Theoretical and Applied Law, 2022, no. 4, pp. 75–79. (In Russ.) URL: Link
