Features of the Russian financial system as objects of fraud actions and falsification of financial reporting

This article is devoted to the analysis of the specifics of the Russian financial system in the context of financial violations related to fraud and falsification of data in financial statements. The massive "cleanup" of the banking sector, which began in 2013, showed that the rigid framework of the accounting report provokes the leaders and the owners of banks to commit financial crimes, but nevertheless the main incentive for falsifying the reporting remains theft of funds.