UDC 336.581.2
DOI: 10.36871/ek.up.p.r.2023.05.02.024
Authors
Olga M. Kupryushina,
Artem A. Romanov,
Voronezh State University, Voronezh, Russian Federation
Abstract
The article provides an analysis of the composition of the information base, which is used by commercial organizations when calculating special indicators requested by credit institutions in order to assess their financial condition – covenants.
Keywords
commercial organization, covenant, credit institution, risks, accounting (financial) reporting, management accounting.
