The problems of qualification of theft non-cash funds

Introduction: the relevance of the research topic is due to the need to consider the problems of qualification of theft non-cash funds. The paper explores the question of how to qualify the theft of non-cash funds, what is the difference between their object of theft and the object of theft in the traditional sense. The purpose of the work is to substantiate the most correct and accurate qualification of theft of non-cash funds, to distinguish the fraud components from each other and from other related components.