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 reporting of credit institutions as a subject of judicial financial and credit examination
Creators: name: ÐÐ¾ÑÐ¾Ð½Ð°, ÐÐ½Ð½Ð°
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: 2023
Subjects: ÑÐ°Ð»ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸
ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ Ð±ÐµÐ·Ð¾Ð¿Ð°ÑÐ½Ð¾ÑÑÑ
ÑÑÐ´ÐµÐ±Ð½Ð°Ñ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
ÐºÑÐµÐ´Ð¸ÑÐ½Ð°Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ñ
ÐºÑÐµÐ´Ð¸ÑÐ¾ÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÑ
falsification of financial statements
economic security
judicial economic examination
credit organization
creditworthiness

description: ÐÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð²ÑÑÑÑÐ¿Ð°ÐµÑ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð¾ ÑÐºÑÐ¿ÐµÑÑÐ½Ð¾Ð³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð³Ð¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð² ÑÐ°Ð¼ÐºÐ°Ñ ÑÐ³Ð¾Ð»Ð¾Ð²Ð½Ð¾Ð³Ð¾ ÑÐ°ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐµÑÑÑÐ¿Ð»ÐµÐ½Ð¸Ð¹ Ð¾ ÑÐ°Ð»ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹. Ð¦ÐµÐ»ÑÑ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð¸Ð·ÑÑÐµÐ½Ð¸Ðµ Ð¾ÑÐ¾Ð±ÐµÐ½Ð½Ð¾ÑÑÐµÐ¹ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ, Ð¿Ð¾ Ð´ÐµÐ»Ð°Ð¼, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÐ¼ Ñ ÑÐ°Ð»ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸ÐµÐ¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹, Ð¿Ð¾Ð¸ÑÐº Ð¼ÐµÑÐ¾Ð´Ð¾Ð² Ð´Ð»Ñ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ ÑÐ°Ð±Ð¾ÑÑ ÑÐºÑÐ¿ÐµÑÑÐ° Ð¿ÑÐ¸ Ð½Ð°Ð¿Ð¸ÑÐ°Ð½Ð¸Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð¹ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ñ. Ð ÑÐ¾Ð´Ðµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ ÑÐ°ÐºÐ¸Ðµ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½ÑÐµ Ð¿ÑÐ¾Ð´ÑÐºÑÑ, ÐºÐ°Ðº: STATA, Ð´Ð»Ñ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸ Ð¾Ð±ÑÐ°Ð±Ð¾ÑÐºÐ¸ Ð´Ð°Ð½Ð½ÑÑ, Ð° ÑÐ°ÐºÐ¶Ðµ MS Office (Exel), Ð´Ð»Ñ ÑÐ¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ»ÐµÐºÑÑÐ¾Ð½Ð½ÑÑ ÑÐ°Ð±Ð»Ð¸Ñ, Ð´Ð¸Ð°Ð³ÑÐ°Ð¼Ð¼ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð¸Ð½ÑÐ¾ÑÐ¼Ð°ÑÐ¸Ð¸. ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÑ ÑÐµÐ»ÐµÐ¹ Ð±ÑÐ»Ð¾ Ð¸Ð·ÑÑÐµÐ½Ð¾ Ð¿Ð¾Ð½ÑÑÐ¸Ðµ ÑÐ°Ð»ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐºÑÐµÐ´Ð¸ÑÐ½Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ ÑÐ°Ð·Ð½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ð¸ÐºÐ¸ ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¾ÑÐµÐ½ÐºÐµ ÐºÑÐµÐ´Ð¸ÑÐ¾ÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÐ¸ Ð·Ð°ÐµÐ¼ÑÐ¸ÐºÐ°, Ð° ÑÐ°ÐºÐ¶Ðµ Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð¸Ð·Ð²ÐµÐ´ÐµÐ½Ð° Ð¾ÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐ°Ð²Ð¾Ð¾ÑÑÐ°Ð½Ð¸ÑÐµÐ»ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¾Ð² Ð¿Ð¾ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ñ, ÑÐ°ÑÐºÑÑÑÐ¸Ñ Ð¸ ÑÐ°ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐµÑÑÑÐ¿Ð»ÐµÐ½Ð¸Ð¹ Ð´Ð°Ð½Ð½Ð¾Ð¹ ÐºÐ°ÑÐµÐ³Ð¾ÑÐ¸Ð¸. ÐÐ¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ñ ÑÑÐ´ÐµÐ±Ð½ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ ÑÐºÑÐ¿ÐµÑÑÐ¸Ð· Ð¿Ð¾ Ð´ÐµÐ»Ð°Ð¼, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÐ¼ Ñ ÑÐ°Ð»ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸ÐµÐ¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐºÑÐµÐ´Ð¸ÑÐ½ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹ Ð´Ð»Ñ ÑÐºÑÐ¿ÐµÑÑÐ¾Ð².
description: The subject of the study is the production of expert financial and credit research within the framework of the criminal investigation of crimes of falsification of the reporting of credit institutions. The aim of the work is to study the specifics of conducting financial and credit expertise, in cases related to falsification of reporting of credit institutions, to search for methods to improve the work of an expert when writing a financial and credit examination. In the course of the study, such software products were used as: STATA, for analyzing and processing data, as well as MS Office (Exel), for compiling spreadsheets, diagrams and analyzing information. To achieve these goals, the concept of falsification of financial statements of a credit institution was studied, various methods of credit institutions for assessing the creditworthiness of the borrower were considered, and the effectiveness of law enforcement agencies in identifying, uncovering, and investigating crimes of this category was assessed. Recommendations on the production of forensic economic examinations in cases related to the falsification of reports of credit institutions for experts have been determined.