Міжвідомчий Науково-методичний збірник
"Криміналістика і судова експертиза"
ISSN: 2786-7072 (Online); ISSN: 2786-7080 (Print)
PDF vypusk_68-556-571 Завантажень: 19, розмiр: 448.4 KB

DOI: https://doi.org/10.33994/kndise.2023.68.56

O. Lukova

The article is devoted to the generalization of approaches and key aspects of economic expertise of accounting, assessment and taxation of transactions with financial instruments. Based on expert practice, the questions that are most often put before experts by the bodies of preliminary investigation and the court during the investigation are summarized, and the methodology for solving questions of the correctness of financial instruments in the accounting by economic expertise is summarized. Methodical approaches to the economic expertise of accounting issues and valuation of financial instruments have been determined, including identification and generalization of typical offences, standardization of the tools for checking the reliability of accounting data, and methods of expert verification of indicators of the fair value of financial instruments in accounting. The peculiarities of the application of the specified methods in the practice of expert activity have been revealed, which will allow optimizing expert research and contribute to strengthening the reliability of the cost presentation of financial instruments in reporting.
The methods for resolving the issues of the correctness of reflection in the accounting of financial instruments by forensic economic expertise were developed to cover and disclose the key aspects of the expertise of accounting, valuation, and taxation of transactions with financial instruments. It presents methodical approaches to the forensic economic expertise of accounting and valuation of financial instruments, including identification and generalization of typical offences, standardization of tools for verifying the accuracy of accounting data, and methods of expert verification of the fair value of financial instruments in accounting. Its application in the practice of expert activities will optimize expert research in this area and will help strengthen the reliability of the value of financial instruments in the reporting.

Key words: economic expertise, equity instruments, present value, financial assets, financial liabilities, financial instruments.