Abstract (English):
The textbook introduces the history of the formation of the institute of bankruptcy, conducting reorganization and liquidation procedures in a crisis, diagnosing the financial condition of an enterprise based on situational and coefficient analysis, multiplicative factor models for assessing the threat of bankruptcy, methods for assessing the value of an insolvent enterprise, as well as accounting for operations related to bankruptcy procedures. The possibilities of an integrated approach to the development of a strategy for overcoming the crisis and choosing ways to restructure a bankrupt enterprise are considered. Meets the requirements of the federal state educational standards of higher education of the latest generation. For teachers, postgraduates and students of higher educational organizations, employees of analytical services, anti-crisis managers.