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BUSINESS INFORM №2-2015

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8

Section: Economic Theory
UDC 657.632.2
Melnyk Z. Y.
Financial Statements of Enterprises and Falsifying: the Historical Aspect (p. 53 - 57)

The article is aimed to study the historical aspect of the reasons, methods, and consequences of falsifying information in the reporting, especially in the financial statement. This is related to the fact that companies in many countries of the world are practicing «double» accounting, in order to hide the falsifying of accounts and expenses, while tax payments are understated, black cash banks are created, and payroll takes place without the appropriate charges. The article analyzes the views of scholars from various periods, their attitude to falsifying the accounting data, the causes and effects of the implementation. To date, there are plenty sophisticated methods of falsifying the accounting and reporting. For this purpose, at the end of the year, a variety of fictitious operations can be carried out to adjust the state of the company's activities to the requested by the owner. The probability of discovering the fraudulent financial reporting by companies, as practice shows, is relatively small. Also there is no strict liability for such acts. As a result, fraud in financial reporting is becoming the choice of many of the companies. Thus urgency of controlling the truthfulness and accuracy of reflecting the accounting data in the financial statements is substantiated, in particular by carrying out comprehensive research in this area, including the seeking by additional indicators, which can indicate the presence of fraud in financial statements.
Keywords: financial statements, falsifying, veiling, historical aspect
Tabl.: 1. Bibl.: 15.

Melnyk Zoriana Yu. – Applicant, Department of Accounting and Auditing, National University of Life and Environmental Sciences of Ukraine (15 Heroiv Oborony Str., Kyiv, 03041, Ukraine)
Email: [email protected], [email protected]

Article is written in Ukrainan
Downloads/views: 116

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Reference to this article:
Melnyk, Zoriana Yu. (2015) “Financial Statements of Enterprises and Falsifying: the Historical Aspect.” Business Inform 2:53–57.


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