Authors : L.I. Kulikova, F.N. Akhmedzyanova and A.V. Ivanovskaya
Abstract: In this study, there are investigation of assets value misstatement ways that companies use in order to gain specific indication in financial statement. The classification of that ways according to misstatement formation technique was proposed. Also, the group of methods was picked out, connected with violation of requirements to assets value evaluation, operations falsification, manipulating requirements to drawing up the consolidated financial statements. Using of such methods came forward in terms of main asset item of companies. The research gives an opportunity to make more detailed planning and validation of the financial statements in the course of the audit.
L.I. Kulikova, F.N. Akhmedzyanova and A.V. Ivanovskaya, 2016. Ways of Assets Value Misstatement That Companies Use When Making Financial Statements. International Business Management, 10: 5705-5709.