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
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