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Assessment Of The Financial Statement Accuracy For The Russian Companies Financial Security

Table 6:

Indicators Abbreviation Financial reporting formula * Boundary in the Benish model, USA Boundary in the Benish model, RF
Daily sales to accounts receivable ratio DSRI 1230/2110*365 1,0309 1,4079
Gross Monthly Income GMI (2110-2120)/2110 1,0141 1,2601
Asset quality ratio AQI (1-(1200+1150++1170+1240))/1600 1,0389 1,1861
Revenue growth rate SGI 2110 1,1341 1,2799
Depreciation rate DEPI Depreciation (in explanatory notes)//(1150+Depreciation) 1
Influence of commercial and administrative expenses SGAI (2210+2220)/2110 1 1,025
Dependency ratio index LVGI (1500+1400)/1600 1 1,119
Accrual to assets ratio KTATA (2200-4100)/1600 0,0181 -
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