Current Issues of Judicial Financial and Economic Expertise in Cases of Intentional Bankruptcy of Legal Entities

Abstract

The paper is devoted to the review of the most serious problems arising in the performance of judicial financial and economic examinations in cases of intentional bankruptcy of legal entities. The author considers the main regulatory acts that guide the conduct of expert studies in the framework of judicial financial and economic examinations in cases of intentional bankruptcy. Attention is given to the lack of a single expert opinion regarding the choice of methods for financial analysis of the activities of legal entities during judicial economic examinations. The author notes that today there is no single terminological apparatus, including in the understanding of such a category as “signs of intentional bankruptcy of an organization”. An urgent issue is being raised related to the need to formulate a list of regulatory financial ratios, focusing on the specifics of the type of activity of a legal entity. It is concluded that it is necessary to solve a number of these problems in order to improve the quality of investigation and consideration of cases in legal proceedings.