Falsification of financial statements: Historical and evolutionary aspect

© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. Both Russian and foreign researchers devote their studies to the nature of falsification of financial statements. This subject was under interest of Russian accounting specialists since the beginning of the XX century. Therefore, the objective of the paper was to track historical development of the notion of financial statement falsification and its definition. This improves our understanding of falsification methods and helps to throw light to ways to prevent it

Development of Financial Reporting Principles

The paper discusses the link between the principles of financial reporting and informational needs of users who provide limited resources to the entity. It is argued that development of economic environment has led to the shift in resources, that are limited, and consequently has changed the primary user of financial reporting. This change is to be reflected in financial reporting principles as its aim is satisfaction of users' informational needs. DOI: 10.5901/mjss.2014.v5n24p3

Examen des écrits sur la primauté du droit

Version anglaise disponible dans la Bibliothèque numérique du CRDI: Literature review on the rule of la

Falsification of financial statements: Historical and evolutionary aspect

© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. Both Russian and foreign researchers devote their studies to the nature of falsification of financial statements. This subject was under interest of Russian accounting specialists since the beginning of the XX century. Therefore, the objective of the paper was to track historical development of the notion of financial statement falsification and its definition. This improves our understanding of falsification methods and helps to throw light to ways to prevent it

Falsification of financial statements: Historical and evolutionary aspect

© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. Both Russian and foreign researchers devote their studies to the nature of falsification of financial statements. This subject was under interest of Russian accounting specialists since the beginning of the XX century. Therefore, the objective of the paper was to track historical development of the notion of financial statement falsification and its definition. This improves our understanding of falsification methods and helps to throw light to ways to prevent it

Falsification of financial statements: Historical and evolutionary aspect

© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. Both Russian and foreign researchers devote their studies to the nature of falsification of financial statements. This subject was under interest of Russian accounting specialists since the beginning of the XX century. Therefore, the objective of the paper was to track historical development of the notion of financial statement falsification and its definition. This improves our understanding of falsification methods and helps to throw light to ways to prevent it