Abstract:
The article investigates the presence of random diagnostics of the threat of insolvency of business entities and their functioning. One of the effective means of improving a critical situation is financial restructuring. Expanding the expert's analytical tools for reviewing financial and economic activities in the process of debt restructuring based on international auditing standards, international financial reporting standards, and others in the process of debt restructuring significantly affects the validity of his conclusions on the ability to continue operations. To achieve the set goal, general scientific, statistical methods and approaches, analytical tools were used: financial ratios, horizontal, vertical, trend analysis, factor analysis. CZU: [657.6+005.584+658.15:347.736]:334.722(477); JEL: G32, М21, M40
