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A financial statement is the only source of information about the financial condition of an entity. Its wide use in bankruptcy prediction proves its informational value. In many countries, the financial statement or elements of it constitute a database of information on the bankruptcy process. The purpose of this paper is to analyse the theoretical and practical aspects of using financial statements as a source of information in the bankruptcy process when decisions are made about the future ofdoi:10.15678/aoc.2016.1406 fatcat:4l6yqqn6ejgzxinzky3guxr45q