The influence of legal regulation on the construction of accounting- analytical system of bankruptcy of agricultural organizations

Abstract

Purpose : the article contains the legal regulation analysis of agricultural organizations bankruptcy. Discussion : diagnostic analysis of insolvent agricultural organizations requires special conceptual approaches. They must take into account the specifics of bankruptcy laws and industry characteristics of agriculture. The author characterized the influence of existing regulations on the construction of accounting and analytical system. This system provides bankruptcy proceedings of agriculture organization. An application of methodical recommendations with financial ratios in the bankruptcy analysis system are the main problem of this work. Results : the writer guess that the legal documents, features of the operating cycle and specific risks define objectives, methods and procedures for the analysis of financial insolvency of agricultural organization. Adverse weather conditions are the reason of specific risks. They affect the decrease in crop yields, epizootic diseases of animals, land resources and biological assets.