On the Issue of Distortion of Accounting Indicators: History and Modernity

The reasons for the occurrence and the concept of “distortion of reporting” in the historical aspect are considered; investigated the content of the concepts of veiling and falsification of financial statements, their differences in the content, methods and techniques proposed by various authors; discloses a modern approach to the concept of “misrepresentation,” including unintentional distortion, veiling and falsification; the types of misstatement of financial statements indicators, methods and methods of misstatement of financial statements indicators in m odern conditions were clarified.