ISSUES OF ANALYZING THE FINANCIAL STATE OF COUNTERPARTIES PARTICIPATING IN THE EURASIAN ECONOMIC UNION

Abstract

The article analyzes the information sources in order to analyze the financial situation of Eurasian Economic Union members. The issues associated with acquiring such information are discussed. There is a need to compile a unified register of the financial statements of legal entities in the Eurasian Economic Union. The discrepancies and contradictions in the structure of financial statements are thoroughly ex-amined. It is suggested that the structure of accounting financial statements used by organizations in Eurasian Economic Union countries be converged. The article emphasizes the lack of methods for assessing the financial state of business partners from Eurasian Economic Union countries. The study proposes a set of methods, which consist of several stages, for assessing the financial state of possible coun-terparties from the aforementioned countries. The methods can be used by Russian organizations when searching for foreign partners.