ANALYTICAL ASPECTS OF CRISIS REPORTING

The article discusses the analytical aspects of crisis reporting relevant in the conditions of uncertainty and crisis manifestations in the economy, reflected in the indicators of financial statements, unprofitability of activities, in trends of indicative analytical indicators. Some analytical aspects of crisis reporting have been considered, expressed in the presence of negative absolute indicators in reporting, in the frequency of occurrence and negative dynamics.
The indicators of a crisis situation, absolute analytical indicators, include insufficiency of own working capital, the presence and proportion of own working capital. It is a criterion indicator of the financial condition as a whole; its insufficiency may indicate an unstable position of the organization; the insufficiency of net working capital and its negative value signals the unsatisfactory solvency and liquidity of the organization, the unprofitability of production activities; the negative value of the balance of cash flows reflects the current insolvency and financial problems in the organization, indicates the absence of temporarily free funds in the organization; the insufficiency of net assets indicates an unstable situation, the negative dynamics of the indicator indicates a deterioration.
In crisis reporting, unprofitability of activities is reflected in the appearance of various losses and the presence of negative analytical relative indicators, which are indicative. In a trend economy, monitoring and their impact on the financial position of an organization is a necessary tool.
In analytical practice, there are difficulties in reading and understanding trends in the presence of losses in various periods of activity. The variability of economic situations in the presence of unprofitable activity has been considered; the conditions for trends in balance sheet profit (loss) in diagnosing the financial situation have been justified from the point of view of the laws of statistics and economic analysis.

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