On the method of determining the date of the objective bankruptcy of the organization

The article deals with the problem of determining the date of the objective bankruptcy of an organization, which is of primary importance when bringing the controlling debtor to subsidiary liability. Since in domestic practice there are no approaches to determining such a date, methodological foundations and methods developed by the authors are proposed to determine it, in which an emphasis is placed on compiling the balance sheet of a bankrupt organization based on the real (market) value of both its assets and liabilities.