ЭлБиб

Молочнохозяйственный вестник, №3 (19), III кв. 2015

151

мнительных долгов не решена и в международных стандартах финансовой отчет-

ности (МСФО), что является лазейкой для недобросовестных налогоплательщиков.

Summary

Manufacturers’ financial stability provision is one of the government agricultural

sector development programme for 2013-2020 main goals. At present it is not

satisfactory. Receivables amounted 413247 mln roubles in 2013, including 140151

mln, or 33.91 %, overdue, where 7.31 % is due from the buyers’. Receivables may

affect financial condition significantly. In case of bad debts company has to create a

loan loss reserve (LLR). Reserves affect company’s financial result. LLR is created on

each bad debt depending on debtor’s solvency and probability of recovery evaluation.

Generally accepted indicators are applied to solvency evaluation. There are 4 grades

of it: absolutely stable, normal, unstable, crisis condition. Financial ratios are used for

companies’ solvency analysis. There are special methods for microfinance organizations.

Individuals’solvency evalution may cause problems due to lack of reliable data. Loan

loss reserve creation is proposed only in case of unstable or crisis condition of the

debtor. Risks of implicit reserves, financial result under- or overstatement should be

eliminated. Loan loss reserve calculation method is shown. LLR creation problem is

not solved in International Financial Reporting Standards (IFRS) also, that appears a

loophole for dishonest taxpayers.

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