Registration Number
0220U102686,
0118U004623
, R & D reports
Title
Development of a technique for carrying out economic examinations on the issues of documentary confirmation of shortages and surpluses of fixed assets and reserves
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Head
Khomutenko Oleksii V,
Registration Date
30-04-2020
Organization
Hon. Prof. M.S. Bokarius Kharkiv Research Institute of Forensic Examinations
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The objects of research of the topic being developed are: materials of criminal, economic and civil cases, on which there was a need to appoint and carry out forensic and economic examinations, as well as the conclusions of the conducted examinations. During the research, experts use regulatory sources that regulate accounting and regulations related to this topic. Purpose: to develop a methodology for conducting economic expertise in criminal, economic and civil cases on the documentary confirmation of shortages and surpluses of fixed assets and inventories identified as a result of inventorying and other control measures at enterprises (institutions, organizations), and to reflect these indicators in accounting documents. In the work are specified normative acts, the requirements of which regulate the order of accounting of fixed assets and stocks, carrying out inventory of these assets, recording in the accounting of its results, as well as compensation of material damage from the lack of fixed assets or stocks, provided that it is detected as a result of such control measures. . The work can be used in forensic economic investigations and will be useful for judges who hear criminal, commercial and civil cases related to theft of property or other illegal activities in respect of assets of economic entities.
Product Description
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Kudlatij Ostap M
Timkovich Peter V
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2020-07-03
