DOI: https://doi.org/10.33994/kndise.2020.65.54

I. Gise, Ju. Liodorova, M. Barkauskas, O. Markina, K. Mamikonian

The article deals with scientific and practical methods for identifying funds of criminal origin of individuals – a method of analyzing net worth, calculating cash flow and calculating cost coverage. There are given examples of expert practice on identifying illicitly acquired funds by individuals in Latvia, Lithuania, Ukraine and Armenia.

A critical analysis of the three considered methods for identifying funds of criminal origin did not reveal discrepancies with accounting theory. The authors Розділ 6. Судова економічна експертиза 557 noted that the applied comparison methods in forensic examinations of Latvia, Lithuania, Ukraine and Armenia are essentially similar, which does not prohibit their use in court proceedings. The identified problem with the application of the methods is the lack of recorded data at the beginning of the analyzed period and the limitation of the authority of an expert to collect information. The authors identified possible official available data sources in their countries.

The existing international practice, the expanded ability to obtain information and the potential of expert economists can make a significant contribution to the implementation of analytical methods of evidence to identify illicitly acquired funds of individuals.

Key words: legalization of illicitly acquired funds, income of individuals, analytical methods, forensic accounting examination.