Year: 2025
Type: article
Abstract: Financial statements are one of the most important sources of assessing the state of the enterprise, it was created in order to formalize reports and reduce the uncertainty of documenting the facts of the economic activity of the enterprise. By analyzing the financial statements, you can identify various internal offenses and frauds that can affect the state of the company itself, as well as the amount of the tax base. It is very important that the financial statements are reliable, since the financial condition of the organization is assessed on the basis of the financial statements. Accordingly, the reliability of accounting reports significantly affects economic security, since, having reliable analysis results, it is possible to correctly determine further actions to counter potential threats and risks.
Authors: M. N. Smagina, N. V. Moskalenko, T. D. Sarycheva
Institution: Tambov State Technical University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409038811