APPROBATION OF THE METHODOLOGY FOR ASSESSING THE AUTHENTICITY OF FINANCIAL STATEMENTS BASED ON NON-FINANCIAL INDICATORS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 5
Abstract
The article considers the approach to revealing signs of distortion of financial statements by means of non-financial indicators of activity of business entities taking into account their industry specifics. For the analysis of possible tax risks associated with distortion of financial reporting, the net profit from sales of products (goods, works, services) and such NFIs as the length of gas distribution networks and the number of gas supplied houses and apartments were selected based on the results of correlation analysis. It is proved that the proposed method can be applied at the initial stage of the analysis of tax risks of the enterprise in order to obtain preliminary conclusions about the reliability and completeness of economic operations records in the financial statements in terms of possible understatement of the tax base.
Authors and Affiliations
V. M. Kaniuk
Keywords
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