Home  Journals  International Accounting  30(180) - 2011 August

Problems of definition of limits of research of the facts of economic life

Available online: 23 August 2011

Subject Heading: Foreign experience

JEL Classification: 

The question on limits of research long since excited with controlers of the facts of economic life professionals in control sphere. However neither in the theory, nor in practice there is no answer to a question when actually (shortage or the rest of actives, mismanagement, squandering, swindle, forging of documents) it is possible to consider infringement established checking. Whether it is enough to fix only the infringement fact that it was possible to make administrative decisions? And when it is possible to consider, what the infringement fact really took place, i.e. it is proved, on it all necessary proofs are collected? In article control borders, an order of construction and research of versions of disclosing of infringements are considered.

Keywords: the fact of economic activities, border of control, infringement, a deviation, доказывание, the version, an explanation, the explanatory

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

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