Improving the Methodology for Conducting Financial Analysis of a Debtor Company by an Arbitration Manager

In accordance with the Rules of financial analysis by the arbitration manager approved by the decree of the government of the Russian Federation of 25 June 2003 No. 367, arbitration managers should use the method of financial coefficients. However, in our view, a number of coefficients included in the Rules do not allow us to give a reasonable conclusion on the financial condition of the legal entity. The article substantiates the reasons for this and proposes other and additional coefficients for conducting financial analysis of debtors organizations