Актуализация методики прогнозирования финансовой устойчивости с учётом ликвидационной стоимости основных средств

Abstract

The article is devoted to the development of scientific and methodological foundations of economic analysis and theoretical basis formation of its modern direction. Formation of methods that take into account innovative development of accounting support is an urgent methodological task, which is important for scientific substantiation of instrumental and analytical base of tactical and strategic forecasting in order to obtain the necessary effect at all stages of economic entity development. The purpose of the study is to update economic analysis methodology and financial stability forecasting in the context of changing accounting legislation. The set of applied methods includes the following: general scientific research methods (monographic, materials generalization, and system research) and special methods of economic science (comparison, analysis, synthesis, and modeling). The article assesses the changes in fixed assets accounting, which are introduced by the Federal Accounting Standard 6/2020 "Fixed assets". The analytical value of this document, connected with liquidating value accounting of fixed assets, is proved. It can have a significant impact on relevant cash flows when assessing the level of financial stability. The interrelation of cost indicators forming the book value and expenditure component (loss-making) of fixed assets and cash flows in the context of accounting (financial) reporting forms is determined. The model of analytical tools to control fixed assets in forecasting financial stability is substantiated, the construction of which is based on the connecting elements of the balance sheet characterizing the type and level of financial stability.