Abstract
The scientific article examines modern approaches to the interpretation of the essence of the due diligence (DueD) procedure, it is clarified that scientists define DueD mostly as a comprehensive diagnosis (thorough analysis) of the enterprise's activities. It is indicated that DueD is a "guarantee of due diligence" and is a series of measures to form an objective view of the investment object, while such an object can be a legal entity, rights of claim, land plot or real estate object , and the degree of detail, scope of research and other criteria depend only on the goals of the initiator of the procedure. Four stages of DueD development are distinguished, namely: formation, growth, development and slowdown. The current stage, caused by the pandemic, russia's military aggression and the general economic crisis, is characterized by a slowdown in the mergers and acquisitions market and, accordingly, a slowdown in the application of the DueD procedure. The reasons for using DueD are systematized: mergers and acquisitions, changes in the structure of top management, lending, detection of violations as a result of tax audits, occurrence of labor disputes, IРO, verification of the reliability and solvency of the counterparty, assessment of the investment attractiveness of the company, equity participation, targeted financing, seizure of assets, the need to increase the efficiency of the company's activities, investments, etc. The types of DueD are characterized, namely: tax, operational, legal, marketing, financial, technical, environmental. It is indicated that three groups of specialists are mostly involved in conducting DueD: financial analysts, auditors, and lawyers. It has been proven that in order to save money, some companies carry out this procedure in-house, involving specialists from their own divisions. The advantages and disadvantages of conducting DueD by the company's own forces without the involvement of external consultants are disclosed, and the algorithm of the procedure is described from the point of view of various scientists. The purpose of the article is to clarify the essence, main types and algorithm of DueD implementation. The methodological basis of the research consists of such methods as analysis and synthesis, comparison, generalization and a systematic approach.
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