Development of the theory of solvency in the conditions of crisis on the basis of the bankruptcy rectangle
The article describes the features of the definition of insolvency sustainable enterprises - debtors in the context of the economic crisis and possible bankruptcy. Shows authoring techniques to determine the solvency of the enterprise - the debtor, depending on the value of liabilities. It is suggested when initiating return the debt to the creditor to use the "bankruptcy of a rectangle", taking into account as indicators of the amount of debt in terms of money, time and not return debt.