Prediction of Going Concern of the Construction Companies

This research is devoted to the problems of the prediction of Going Concern of construction organizations. Changes in the legislation regulating the sphere of housing construction will lead to a threat of compliance with this principle by developer companies. So, prediction of Going Concern becomes particularly relevant, both for internal and external users of reporting. In the theoretical part of the work, the theoretical aspects of the concept of Going Concern, approaches to its assessment and problems of applying this principle in Russian practice were considered. There was also an analysis of the situation the construction industry and a review of research on the methodology for prediction of Going Concern of the construction organizations. In the practical part, there was developed a model for prediction of Going Concern of construction organizations, which showed a predictive ability of 84% on the control population.