Falsifcation  of  Financial  Statements:   Concept  and  Tools  of  Identifcation

To succeed in a market economy an economic entity should attract investments. The quality of accounting and analytical information about a company’s activities is an important factor in the decisions potential investors make. Accounting (fnancial) reporting is a signifcant part of the informational...

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Bibliographic Details
Main Authors: I. V. Safonova, A. D. Silchenko
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2018-12-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/40