Financial Methods for Equating with Some Categories of the Organization’s Obligations to its Own Funds

The implementation of financial and analytical procedures is an important stage of making appropriate management decisions in the implementation of economic activities. During the financial analysis of the organization’s activities can determine such indicators as the level of financial stability, solvency, liquidity of the company, its market value and other important indicators, without knowledge of which it is difficult to make adequate and effective management decisions. The purpose of the study is to determine the financial instruments of equating certain categories of an organization’s liabilities to its own funds within the framework of financial and analytical procedures. During the research, the author used such methods as content analysis of sources, analysis, synthesis, generalization, scientific abstraction, analogy. The author shows that the interpretation of the concept of «obligation» from the point of view of various areas of economic science (accounting, audit, taxation, valuation, financial analysis, etc.) can have different meanings. The author analyzed a number of normative legal acts and the practice of applying retraining (equating) obligations to own funds. As a possibility of equating obligations, the author considers subordinated borrowed funds; long-term borrowed funds and long-term accounts payable; minimum regulatory accounts payable arising as a result of a gap in the terms of accrual and payment (fixed liabilities); debt and accounts payable to affiliated entities; certain elements of deferred income; certain elements of reserves future expenses and other equated to own funds of obligations. It is concluded that individual liabilities, considered by accounting science and jurisprudence as liabilities, from a financial point of view (in certain situations, taking into account the relevant goals and objectives of financial analytical procedures), can be equated to the organization’s own funds.

1. Terekhova E. Yu. Problems and prospects of appraisal activity and appraisal education in the Russian Federation. Dopolnitel’noe professional’noe obrazovanie v strane i mire. 2019;(6):37–40. (In Russ.).

2. Sungatullina L. B., Mukhametzyanova A. R. Comprehensive assessment of the activities of an economic entity. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh = Accounting in Budgetary and Non-Profit Organizations. 2020;(5):6–13. (In Russ.).

3. Shchepot’ev A. V. Features of accounting and valuation of assets of bankrupt companies and companies being liquidated. JARDCS: Journal of Advanced Research in Dynamical and Control Systems. 2020;12(02):505–510. DOI: 10.5373/JARDCS/V12SP2/SP20201098

4. Fedotova M. A., Tazikhina T. V., Nadezhdina Y. V., Raeva I. V. Problems of determining the cost of collateral in the conditions of implementation BASEL II, III in Russia. Journal of Reviews on Global Economics. 2018;7:662–667. DOI: 10.6000/1929–7092.2018.07.60

5. Shchepot’ev A. V. The statutory regulation of the economic stability of credit and financial entities by the establishment of the minimum capital adequacy ratio. Bankovskoe pravo = Banking Law. 2021;(6):33–39. (In Russ.). DOI: 10.18572/1812–3945–2021–6–33–39

6. Pupentsova S. V., Titov A. B., Livintsova M. G. Evaluation of the enterprise investment attractiveness under uncertainty and risk. Vestnik Volzhskogo universiteta im. V. N. Tatishcheva = Vestnik of Volzhsky University named after V. N. Tatischev. 2020;2(1):210–218. (In Russ.).

7. Karpova M. V., Roznina N. V., Dunicheva S. G. Assessment of the financial stability and solvency of the organization. Aktual’nye voprosy sovremennoi ekonomiki = Topical Issues of the Modern Economy. 2021;(3):236–245. (In Russ.). DOI: 10.34755/IROK.2021.68.47.099

8. Roznina N. V., Karpova M. V., Dunicheva S. G. Zakharova M. I., Ovchinnikova Yu.I., Lapina E. N. Assessment of the financial condition of agricultural organizations in the Kurgan Region, Russia. International Transaction Journal of Engineering. Management. & Applied Sciences & Technologies. 2020;11(14):11A14D. DOI: 10.14456/ITJEMAST.2020.271

9. Shchepot’ev A.V., Fedorova T. A. Taking informal liabilities into account when valuing a company. Academy of Strategic Management Journal. 2021;20(3). URL: https://www.abacademies.org/articles/Taking-informalliabilities-into-account-when-valuing-company-1939–6104–20-S3–030.pdf

10. Baibak V. V., Ivanov O. M., Karapetov A. G. et al. Loan, credit, factoring, contribution and account: article-byarticle commentary on articles 807–860.15 of the Civil Code of the Russian Federation. Moscow: M–Logos; 2019. 1282 p. (In Russ.).

11. Bychkov A. Subordinated deposit as a tool to increase the capitalization of banks. Bankovskoe obozrenie. Prilozhenie “BankNadzor”. 2017;(2):68–71. (In Russ.).

12. Tereshko T. Yu. Methodology for recording financial liabilities. MSFO i MSA v kreditnoi organizatsii. 2011;(1):74–85. (In Russ.).

13. Tereshko T. Yu. Methodology for recording financial liabilities (cont.). MSFO i MSA v kreditnoi organizatsii. 2011;(2):65–81. (In Russ.).

14. Polisyuk G. B., Konovalenko I. E. Analysis of the financial result of the activities of OJSC “Partner-Project”. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice. 2008;(21):17–23. (In Russ.).

15. Kopylova E. K., Kopylova T. I. Small business asset formation sources: Accounting and regulatory considerations. Mezhdunarodnyi bukhgalterskii uchet = International Accounting. 2019;22(12):1343–1363. (In Russ.). DOI: 10.24891/ia.22.12.1343

16. Gribov V. D., Gruzinov V. P., Kuz’menko V. A. Economics of the organization (enterprise). 6th ed. Moscow: KnoRus; 2012. 416 p. (In Russ.).

17. Krishtal’ O. Ya., Demchuk O. V. Modern problems of forming the working capital of an enterprise. Simvol nauki: mezhdunarodnyi nauchnyi zhurnal = Symbol of Science: International Scientific Journal. 2017;1(3):82–84. (In Russ.).

18. Sekerin V. D., Gorokhova A. E. Enterprise economics in charts and tables. Moscow: Prospekt; 2016. 160 p. (In Russ.).

19. Shchepot’ev A. V. Peculiarities of the analysis and evaluation of loan relationships with related persons. Bankovskoe pravo = Banking Law. 2021;(3):32–38. (In Russ.).

20. Neznamova A. A., Volkova M. A., Smagina O. S., Efimova O. V. Legal regulation of real estate appraisal services. Opción. 2019;35(19):2337–2365.

21. Mikheev G. V., Sekisov A. N., Gura D. A., Abazyan A. G., Kuznetsova O. A. Economic and marketing adaptation of business processes in the modern Russian real estate market. Revista Inclusiones. 2019;6(2):119–124. URL: https://www.archivosrevistainclusiones.com/gallery/9%20vol%206%20num%202%202019abriljunioasiaeuropaasia19incl.pdf

22. Prodanova N. A. , Plaskova N. S. , Popova L. V. , Maslova I. A. , Dmitrieva I. M. , Kharakoz J. K. , Sitnikova V. A. Corporate reporting of the future: On the path towards new through the analysis of today. Eurasian Journal of Analytical Chemistry. 2018;13(4):296–303. URL: http://www.eurasianjournals.com/datacms/articles/20210904040754pmEJAC04332.pdf