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- W2916428529 abstract "The article is devoted to the study of the shadow economy, the common features of such an economy in different countries are clarified, and the ways for solving this problem are presented. After all, shadowing the economy is an obstacle to the socio-economic development of the state. The issue is reflected in the volume of GDP, its structure, and economic reforms are substantially slowed down due to this. Thus, the level of danger for the national economy is increasing. It should be noted that the preparation of financial statements plays a significant role in the normal functioning of each enterprise. The main purpose of this process is to provide users with the information about the financial condition, and performance of the entity. The needs for interested users will be different, but in all the cases it is common to obtain a reliable and complete array of information. Therefore, it is extremely important to search for causes, and ways of timely detection and correction of the fact of falsification of financial statements of economic entities. Indeed, due to the unbridled desire of owners to obtain a higher percentage of profits from time to time there are cases of distortion of financial statements. As a result, there is a financial fraud that causes damage to shareholders, investors and society as a whole." @default.
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- W2916428529 date "2018-12-29" @default.
- W2916428529 modified "2023-09-25" @default.
- W2916428529 title "Вплив тіньової економіки на формування показників фінансової звітності підприємств" @default.
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