?????????????? ???????? ?????? ????????????? ?????????? ?????????: ????????? ??????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
?????????????? ???????? ?????? ????????????? ?????????? ?????????: ????????? ??????
Systematization of falsification risk factors in financial statements: accounting aspect |
|
| Creator |
????????, ?.?.
Mizyakina, N.?. |
|
| Subject |
????????? ?????????
????????????? ?????????? ????????? ?????????? ??????? ?????? ????????????? financial reporting falsification of financial statements indicators fraud falsification risk factors in financial statements |
|
| Description |
????????? ??????????? ?????????? ? ?????????? ????????? ??????? ???????? ?????? ?????????? ?? ?????????? ????????????. ?? ???????? ???????????? ?????? ????????? ???????? ?????? ????????????? ?????????? ?????????. ??????? ?????? ????????????? ?????????? ????????? ???????????? ? ??????? ????? ??????? ?? ?? ????????????. ?????????, ?? ????? ???????? ???? ??????? ???????????? ????? ??????, ?? ??????????? ?????? (???? ? ????? ?????? ???????? ???????????? ???????? ? ???????????? ?????? ??? ?????????? ?? ??????????) ? ?????????????? ?????????? ?????????? ??????????, ??? ???????? ?????? ?????????? ?? ?????????? ?????? ?????????? ? ??????????. ????????? ??????? ??????? ?? ???????, ??? ?????????? ?? ????????????? ?????????? ????????? ????????????. ? ??????? ??????????? ????????????? ??????? ?? ???????????? ???????? ?????? ????????????? ?????????? ?????????, ????? ???? ??, ??? ????? ????????????? ??? ??????????????? ????? ?? ????????? ?????????. ????????????? ???????????? ???????? ?????? ????????????? ?????????? ????????? ? ?????????? ??? ?????????????? ??????? ????????????? ????????? ? ????? ?? ??????????? ?? ????????? ? ??????? ?????????? ?????????? ?????????? ?????????. he presence of false information in the financial statements significantly undermines the confidence of investors and creditors of a company. This necessitates finding and identifying risk factors for falsifying financial statements. Risk factors for financial statements falsification are various and there are different approaches to their classification. It is found out that there is the problem on the clear separation of the concept "creative accounting" (which allows to present a company in the best light for investors and creditors within the law) and the concept "falsification of financial statements indicators", which undermines confidence and causes million expenditures of investors and creditors. The article determines the main reasons and factors that lead to the falsification of enterprise?s financial statements. The study suggests the approaches to the classification of risk factors for falsifying financial statements, including those, which have a direct or indirect impact on the reporting. The classification of risk factors for falsifying financial statements is necessary to systematize falsification risks of financial statements in order to minimize them and avoid them during the process of formation of financial reporting indicators. |
|
| Date |
2017-03-03T14:42:26Z
2017-03-03T14:42:26Z 2016 |
|
| Type |
Article
|
|
| Identifier |
http://eztuir.ztu.edu.ua/123456789/6097
|
|
| Language |
uk
|
|
| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????; 2-3(35)
|
|
| Publisher |
????
|
|