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List of publications on a keyword: «вывод активов»

  • INVENTORY AS A TOOL FOR ENSURING ECONOMIC SECURITY: HOW REFUSAL TO CONDUCT IT OR A FORMAL APPROACH CREATES CONDITIONS FOR HIDDEN ASSET DIVERSION

    Conference Paper
    Current issues of integrating science and practice in the context of transforming socio-economic systems
    Author:
    Kseniia A. Kudasheva
    Work direction:
    Развитие малого и среднего бизнеса и предпринимательский инициативы
    Abstract:
    The article examines the role of inventory as a key tool for ensuring the economic security of economic entities, contributing to the prevention of theft, abuse, and hidden asset diversion. The aim of the research is to systematize the main reasons for refusing to conduct inventory or applying a formal approach, analyze methods for detecting such manipulations, and propose a set of measures to improve the effectiveness of inventory procedures. The methodology is based on systemic, comparative-analytical approaches, as well as content analysis of scientific literature and the regulatory framework in the field of accounting and economic security. The work consistently examines the goals and objectives of inventory, the motives for evading its conduct, typical schemes for concealing shortages and illegal write-offs of assets, analyzes the signs of formal inventory execution (e.g., discrepancy between actual stock and accounting data, ignoring results), and proposes measures to increase it
    Keywords:
    accounting, economic security, audit, Inventory, asset diversion, theft, internal control, tangible assets, accounting policy, officials
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  • Vyvod aktivov kak odna iz form zloupotrebleniia pravom pri initsiirovanii protsedury bankrotstva

    Conference Paper
    Law, Economics and Management
    Author:
    Viktoriia A. Miroshnichenko
    Work direction:
    Актуальные вопросы юриспруденции
    Abstract:
    В статье рассмотрена такая форма злоупотребления правом при инициировании процедуры банкротства, как схема вывода активов, а также рассмотрен механизм выявления и предупреждения злоупотребления правом со стороны участников дел о банкротстве.
    Keywords:
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