UDC 657.9

INTELLECTUAL DISTORTIONS IN THE PREPARATION OF FINANCIAL REPORTING

Kuс Maxim Andreevich
Crimean Federal University named after V. I. Vernadsky
Institute of Economics and management

Abstract
Discusses the most common violations related to financial reporting and indicators, which the user must pay special attention. Recommendations for the identification of misstatements in the financial statements. The author provided an overview often make intentional mistakes in the preparation accounting of financial statements that allow you to enter user information misleading.

Keywords: accounting reporting, auditing, falsification, financial reporting, obfuscation of information, the balance sheet


Category: 08.00.00 Economics

Article reference:
Intellectual distortions in the preparation of financial reporting // Modern scientific researches and innovations. 2017. № 4 [Electronic journal]. URL: http://web.snauka.ru/en/issues/2017/04/81449

View this article in Russian

Sorry, this article is only available in Русский.

Поделиться в соц. сетях

0


Artice view count: Please wait

All articles of author «Куц Максим Андреевич»


© If you have found a violation of copyrights please notify us immediately by e-mail or feedback form.

Contact author (comments/reviews)

Write comment

You must authorise to write a comment.

Если Вы еще не зарегистрированы на сайте, то Вам необходимо зарегистрироваться:
  • Register