Analytical approaches to detect falsification of the accounting (financial) statements

Автор: Poleshchuk A.D.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 5 (15), 2016 года.

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At present reliable information about the financial situation of economic entities in buhgalterskom (financial) accounting is an important condition of successful activity of the company. The output of Russian companies to a new level of globalization, cooperation with foreign investors place high demands on the reliability and quality of financial statements.

Accounting (financial) statements, falsification, methods of assessment of the facts of falsification of financial statements, financial ratios m. beneish

Короткий адрес: https://sciup.org/170180171

IDR: 170180171

Статья научная