ДОСТОВЕРНОСТ НА ФИНАНСОВИТЕ ОТЧЕТИ
RELIABILITY OF FINANCIAL STATEMENTS

Summary/Abstract: This paper presents a study of the theoretical and methodological issues and features of the reliability of financial statements. The problems related to the credibility of financial statements, as well as the means, mechanisms and ways of their prevention and resolution for the purpose of sustainable development of the enterprise are covered in their maximum volume and completeness. The specifics concerning the emergence, development and consequences of the crisis of confidence in financial statements are examined. As a result of the analysis of the causes of the crisis of confidence, two new classifications of the main motives for committing fraudulent financial statements - financial and reputational motives - are derived and characterized in detail.

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