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INTELLECTUAL DISTORTIONS IN THE PREPARATION OF FINANCIAL REPORTING
Kuс Maxim Andreevich
Crimean Federal University named after V. I. Vernadsky
Institute of Economics and management
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: https://web.snauka.ru/en/issues/2017/04/81449
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