title: Ð¤Ð°Ð»ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ ÐºÐ°Ðº Ð¿ÑÐµÐ´Ð¼ÐµÑ ÑÑÐ´ÐµÐ±Ð½Ð¾Ð¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: Falsification of financial statements of credit institutions in forensic financial and credit assessment
Creators: name: ÐÐ¾ÑÐ½Ð¸ÑÑÐ½Ð°, ÐÐ°Ð»ÐµÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2022
Subjects: ÐºÑÐµÐ´Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
ÑÐ°Ð»ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ðµ
ÐºÑÐµÐ´Ð¸ÑÐ¾ÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÑ
ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
lending
falsification
financial condition
creditworthiness
expertise

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description: The subject of the graduate qualification work is Â«Falsification of financial statements of credit institutions in forensic financial and credit assessmentÂ». This work is devoted to the study of the specifics of the production of forensic financial and credit expertise in cases of falsification of financial statements of credit institutions. The tasks that were solved during the study:Consideration of the main provisions for assessing the financialÂ condition, methods and indicators used to assess the creditworthiness of the borrower.Investigation of the peculiarities of the forensic financial and credit expertise in the investigation of falsification of financial statements of credit institutions. Development of recommendations for the production of forensic economic examinations in cases related to the falsification of reports of credit institutions for experts.As a result, the features of conducting a forensic financial and credit examination were determined; one of the methods of banks for assessing the creditworthiness of the borrower was tested, the advantages and disadvantages and effectiveness of its application in expert activities were identified; recommendations were developed for the production of forensic economic examinations in cases related to falsification of reports of credit institutions for experts.