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International Accounting
 

Obfuscation and falsification financial reporting: the historical and evolutionary aspects

Vol. 14, Iss. 14, APRIL 2011

Available online: 11 April 2011

Subject Heading: PAGES OF HISTORY

JEL Classification: 

Kulikova L.I. professor, Kazan State Finance and Economics Institute
8-843-2911-378

This article analyzes the professional views on the nature of the falsification of financial statements of domestic and foreign in the Professional.

Keywords: veiling, fraud, accounting (financial) statements, balance sheet, contingent Article, asset

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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