Subject. The article deals with identification of signs of falsification of accounting (financial) statements on the eve of bankruptcy. Objectives. The aim is to identify and outline the features of the debtor organization's financial analysis in the context of accounting (financial) misstatements from the perspective of a judicial expert engaged by the arbitration court in the framework of a bankruptcy case. Methods. The study employs the expert method, i.e. solving problems based on the judgment (opinion) of highly qualified specialists in the relevant field of knowledge. Results. The paper outlines the main scientific and methodological approaches to identification of signs of falsification of accounting (financial) statements on the eve of bankruptcy, found in scientific and specialized literature. All mathematical and statistical methods may only lead to an approximate result, which is highly probabilistic and requires further expert procedures to confirm the facts of inaccuracy. This, in conjunction with the requirements of procedural law of the Russian Federation, excludes the possibility of using the term ‘falsification’, widely used in foreign literature. Establishing a distorted financial reporting structure enables an expert analyst to identify signs of manipulation of indicators, which are subsequently confirmed by other evidence obtained during the forensic examination. Conclusions. The findings will help financial experts obtain more reasonable and reliable results of forensic examination.
Михаил Городилов (Thu,) studied this question.
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