GRAMOTA Publishers suggests publishing your scientific articles in periodicals
Pedagogy. Theory & PracticePhilology. Theory & PracticeManuscript

Archive of Scientific Articles

SOURCE:    Almanac of Modern Science and Education. Tambov: Gramota, 2016. № 6. P. 67-69.
SCIENTIFIC AREA:    Economic Sciences
Procedure of Scientific Articles Publication | To Show Issue Content | To Show All Articles in Section | Subject Index

License Agreement on scientific materials use.

USING FINANCIAL ANALYSIS METHODS TO IDENTIFY MISSTATEMENTS IN BOOK KEEPER (FINANCIAL) ACCOUNTING

Palkina Yuliya Aleksandrovna
Far Eastern Federal University


Abstract. The article examines difficulties arising for Russian companies while adopting the International Standards of Financial Accounting (ISFA). The methodological basis of the research includes the papers of foreign and domestic economists focused on the problems of adopting the ISFA and identifying accounting frauds. The author analyzes in detail foreign and domestic methodologies to identify accounting frauds and concludes that due to the entirely different causes of accounting frauds in domestic and foreign accounting it’s necessary to differentiate the methods used to identify the traces of fraud in them.
Key words and phrases: МСФО, мошенничество, бухгалтерская (финансовая) отчетность, достоверная и качественная отчетность, аудит, финансовый анализ, International Standards of Financial Accounting (ISFA), fraud, book keeper (financial) accounting, reliable and qualitative accounting, audit, financial analysis
Open the whole article in PDF format. Free PDF-files viewer can be downloaded here.
References:
  1. Arinushkin N. S. Balansovedenie: kurs obshchii i elementarnyi. Samara, 1923. 213 s.
  2. Borisova E. N. Moshennichestvo c bukhgalterskoi (finansovoi) otchetnost'yu // Fundamental'nye issledovaniya. 2015. № 2-19. S. 4235-4238.
  3. Bryukhanov M. Yu. Moshennichestvo v finansovoi otchetnosti na razvivayushchikhsya rynkakh // Rynok tsennykh bumag. 2006. № 15. S. 48-52.
  4. Veitsman N. R. Kurs balansovedeniya. M.: Tsentrosoyuz, 1927. 241 s.
  5. Kovalev V. V., Patrov V. V., Bykov V. A. Kak chitat' balans. 5-e izd., pererab. i dop. M.: Finansy i statistika, 2006. 672 s.
  6. Kovaleva L. I., Ponomareva N. V. Problemy i perspektivy vnedreniya MSFO v Rossii // Nalogovaya politika i praktika. 2012. № 7/1. S. 25-27.
  7. Kuvakina L. V., Dolgopolova A. F. Zakon Benforda: sushchnost' i primenenie // Sovremennye naukoemkie tekhnologii. 2013. № 6. S. 74-76.
  8. Nikolaev I. R. Problema real'nosti balansa. L.: Ekonomicheskoe obrazovanie, 1926. 110 s.
  9. O bukhgalterskom uchete: Federal'nyi zakon ot 06.12.2011 g. № 402-FZ (red. ot 04.11.2014 g.) // Sobranie zakonodatel'stva Rossiiskoi Federatsii. 2011. № 50. St. 7344.
  10. O formakh bukhgalterskoi otchetnosti organizatsii [Elektronnyi resurs]: Prikaz Ministerstva finansov Rossiiskoi Federatsii ot 02.07.2010 g. № 66n (red. ot 06.04.2015 g.). Dostup iz SPS "Konsul'tantPlyus".
  11. Polisyuk G. B., Korchagina L. M. Bukhgalterskaya (finansovaya) otchetnost': problemy vyyavleniya iskazheniya informatsii // Mezhdunarodnyi bukhgalterskii uchet. 2013. № 4. S. 44-52.
  12. Rezyapova N. R. Analiticheskie metody vyyavleniya nedobrosovestnykh deistvii pri provedenii auditorskoi proverki // Vestnik Saratovskogo gosudarstvennogo sotsial'no-ekonomicheskogo universiteta. 2014. № 2. S. 117-119.
  13. Sotnikova L. V. Moshennichestvo s finansovoi otchetnost'yu: vyyavlenie i preduprezhdenie. M.: Bukhgalterskii uchet, 2011. 208 s.
  14. Sher I. F. Bukhgalteriya i balans. M.: Ekonomicheskaya zhizn', 1925. 125 s.
  15. Beneish M. D. The Detection of Earnings Manipulation // Financial Analyst Journal. 1999. № 5. P. 22-36.

Procedure of Scientific Articles Publication | To Show Issue Content | To Show All Articles in Section | Subject Index

© 2006-2022 GRAMOTA Publishers

site development and search engine optimization (seo): krav.ru