Assessment of the probability of bankruptcy of companies based on financial statements prepared in accordance with RAS and IFRS: differences and areas of application

The article analyzes the assessment of the probability of bankruptcy of organizations in cases when their financial statements are prepared according to both Russian Accounting Standards and International Financial Reporting Standards. The differences in the preparation of reports affecting the calculated coefficients are considered. Based on the results of the analysis, the characteristics of the results obtained during the evaluation on the example of a specific company are given, conclusions are drawn about the ways of their application by internal and external users.