Some peculiarities of the objective side of falsification of financial documents of accounting and reporting of a financial organization
( Pp. 166-169)
More about authors
Zorov Peter Mikhailovich
polkovnik policii, soiskatel. Mesto ucheby: Akademiya Generalnoy prokuratury Rossiyskoy Federacii. Dolzhnost: Nachalnik Upravleniya ugolovnogo rozyska. Mesto raboty: Glavnoe upravlenie MVD Rossii po Moskovskoy Oblasti.
Academy of the Prosecutor General's Office of the Russian Federation; General Directorate of MIA Russia across the Moscow Region
Academy of the Prosecutor General's Office of the Russian Federation; General Directorate of MIA Russia across the Moscow Region
Abstract:
Lack of judicial practice of applying Art. 172.1 of the Criminal Code actualizes the need to study the legal features of this composition. The objective side of falsification of financial documents of accounting and reporting by a financial organization is represented by four alternative actions that are illegal. The established procedure for the implementation of these actions is provided for by various regulatory legal acts regulating both the accounting system as a whole and the activities of various types of financial organizations.
How to Cite:
Zorov P.M., (2017), SOME PECULIARITIES OF THE OBJECTIVE SIDE OF FALSIFICATION OF FINANCIAL DOCUMENTS OF ACCOUNTING AND REPORTING OF A FINANCIAL ORGANIZATION. Gaps in Russian Legislation, 4 => 166-169.
Reference list:
Volynskiy A.F., Prorvich V.A., Rastoropov S.V. Sudebno-ekonomicheskaya ekspertiza v rassledovanii ekonomicheskikh prestupleniya // Vestnik ekonomicheskoy bezopasnosti. 2011. № 4. S. 61-68.
Zvonov A.V. SHtraf kak ugolovnoe nakazanie i inaya mera ugolovno-pravovogo kharaktera: k postanovke voprosa // Vestnik Severo-Kavkazskogo gumanitarnogo instituta. 2017. № 1 (21). S. 227-233.
Kondrat E.N. Pravonarusheniya v finansovoy sfere Rossii. Ugrozy finansovoy bezopasnosti i puti protivodeystviya. M.: YUstitsinform, 2014. - 928 s.
Koruma K.V. Taktika i strategiya povedeniya kreditnoy organizatsii pri bankrotstve dolzhnika // Imushchestvennye otnosheniya v Rossiyskoy Federatsii. 2014. № 4. S. 101-107.
Mikheev M.V. Iskazheniya v bukhgalterskoy (finansovoy) otchetnosti: prichiny i sledstviya // Auditor. 2015. № 12. S. 34-38.
O bukhgalterskom uchete : Fed. zakon ot 06.12.2011 № 402-FZ ; red. ot 23.05.2016 // Sobr. zakonodatel stva Ros. Federatsii. 2011. № 50, st. 7344.
O negosudarstvennykh pensionnykh fondakh : Feder. zakon ot 07.05.1998 N 75-FZ // Sobr. zakonodatel stva Ros. Federatsii. 1998. № 19. st. 2071.
O nesostoyatel nosti (bankrotstve) : Fed. zakon ot 26.10.2002 № 127-FZ // Sobr. zakonodatel stva Ros. Federatsii. 2002. № 43. st. 4190.
O perechne, formakh i poryadke sostavleniya i predstavleniya form otchetnosti kreditnykh organizatsiy v TSentral nyy bank Rossiyskoy Federatsii : Ukazanie Banka Rossii ot 12.11.2009 № 2332-U ; red. ot 26.02.2016 // Vestnik Banka Rossii. - 2009. № 75 76.
O raskrytii kreditnymi organizatsiyami informatsii o svoey deyatel nosti : Ukazanie Banka Rossii ot 25.10.2013 № 3081-U //Vestnik Banka Rossii. 2013. № 73.
O TSentral nom banke Rossiyskoy Federatsii (Banke Rossii) : Fed. zakon ot 10.07.2002 № 86-FZ // Sobr. zakonodatel stva Ros. Federatsii. 2002. № 28. st. 2790.
Ob auditorskoy deyatel nosti : Fed. zakon ot 30.12.2008 № 307-FZ // Sobr. zakonodatel stva Ros. Federatsii. 2009. № 1. st. 15.
Ob organizatsii strakhovogo dela v Rossiyskoy Federatsii : Zakon RF ot 27.11.1992 № 4015-1 // Ros. gaz. 1993. № 6. 12. yanv.
Oparina S.I. Ispravlenie oshibok v bukhgalterskom uchete // Bukhgalterskiy uchet. 2011. № 3. S. 25-29.
Polozhenie ob organizatsii vnutrennego kontrolya v kreditnykh organizatsiyakh i bankovskikh gruppakh : utv. Bankom Rossii 16.12.2003 № 242-P; red. ot 24.04.2014 // Vestnik Banka Rossii. 2004. № 7.
Pyatov M.L. Otnositel nost otsenki pokazateley bukhgalterskoy otchetnosti // Bukhgalterskiy uchet. 2000. № 6. S. 15 -17.
Rastoropov S.V. Preduprezhdenie povtornoy prestupnosti sredi uslovno osuzhdennykh: kratkiy organizatsionno-pravovoy analiz // Probely v rossiyskom zakonodatel stve. 2015. № 2. S. 104-107.
Rastoropov S.V., Zvonova A.V. Nekotorye osobennosti sposobov soversheniya prestupleniya, predusmotrennogo st. 228 UK RF v mestakh lisheniya svobody // Probely v rossiyskom zakonodatel stve. 2017. № 2. S. 101-105.
Sardarova B.M. Manipulirovanie finansovoy otchetnost yu - skhemy i simptomy, sposoby vyyavleniya // ETAP: ekonomicheskaya teoriya, analiz, praktika. 2009. № 1. S. 142-156.
Zvonov A.V. SHtraf kak ugolovnoe nakazanie i inaya mera ugolovno-pravovogo kharaktera: k postanovke voprosa // Vestnik Severo-Kavkazskogo gumanitarnogo instituta. 2017. № 1 (21). S. 227-233.
Kondrat E.N. Pravonarusheniya v finansovoy sfere Rossii. Ugrozy finansovoy bezopasnosti i puti protivodeystviya. M.: YUstitsinform, 2014. - 928 s.
Koruma K.V. Taktika i strategiya povedeniya kreditnoy organizatsii pri bankrotstve dolzhnika // Imushchestvennye otnosheniya v Rossiyskoy Federatsii. 2014. № 4. S. 101-107.
Mikheev M.V. Iskazheniya v bukhgalterskoy (finansovoy) otchetnosti: prichiny i sledstviya // Auditor. 2015. № 12. S. 34-38.
O bukhgalterskom uchete : Fed. zakon ot 06.12.2011 № 402-FZ ; red. ot 23.05.2016 // Sobr. zakonodatel stva Ros. Federatsii. 2011. № 50, st. 7344.
O negosudarstvennykh pensionnykh fondakh : Feder. zakon ot 07.05.1998 N 75-FZ // Sobr. zakonodatel stva Ros. Federatsii. 1998. № 19. st. 2071.
O nesostoyatel nosti (bankrotstve) : Fed. zakon ot 26.10.2002 № 127-FZ // Sobr. zakonodatel stva Ros. Federatsii. 2002. № 43. st. 4190.
O perechne, formakh i poryadke sostavleniya i predstavleniya form otchetnosti kreditnykh organizatsiy v TSentral nyy bank Rossiyskoy Federatsii : Ukazanie Banka Rossii ot 12.11.2009 № 2332-U ; red. ot 26.02.2016 // Vestnik Banka Rossii. - 2009. № 75 76.
O raskrytii kreditnymi organizatsiyami informatsii o svoey deyatel nosti : Ukazanie Banka Rossii ot 25.10.2013 № 3081-U //Vestnik Banka Rossii. 2013. № 73.
O TSentral nom banke Rossiyskoy Federatsii (Banke Rossii) : Fed. zakon ot 10.07.2002 № 86-FZ // Sobr. zakonodatel stva Ros. Federatsii. 2002. № 28. st. 2790.
Ob auditorskoy deyatel nosti : Fed. zakon ot 30.12.2008 № 307-FZ // Sobr. zakonodatel stva Ros. Federatsii. 2009. № 1. st. 15.
Ob organizatsii strakhovogo dela v Rossiyskoy Federatsii : Zakon RF ot 27.11.1992 № 4015-1 // Ros. gaz. 1993. № 6. 12. yanv.
Oparina S.I. Ispravlenie oshibok v bukhgalterskom uchete // Bukhgalterskiy uchet. 2011. № 3. S. 25-29.
Polozhenie ob organizatsii vnutrennego kontrolya v kreditnykh organizatsiyakh i bankovskikh gruppakh : utv. Bankom Rossii 16.12.2003 № 242-P; red. ot 24.04.2014 // Vestnik Banka Rossii. 2004. № 7.
Pyatov M.L. Otnositel nost otsenki pokazateley bukhgalterskoy otchetnosti // Bukhgalterskiy uchet. 2000. № 6. S. 15 -17.
Rastoropov S.V. Preduprezhdenie povtornoy prestupnosti sredi uslovno osuzhdennykh: kratkiy organizatsionno-pravovoy analiz // Probely v rossiyskom zakonodatel stve. 2015. № 2. S. 104-107.
Rastoropov S.V., Zvonova A.V. Nekotorye osobennosti sposobov soversheniya prestupleniya, predusmotrennogo st. 228 UK RF v mestakh lisheniya svobody // Probely v rossiyskom zakonodatel stve. 2017. № 2. S. 101-105.
Sardarova B.M. Manipulirovanie finansovoy otchetnost yu - skhemy i simptomy, sposoby vyyavleniya // ETAP: ekonomicheskaya teoriya, analiz, praktika. 2009. № 1. S. 142-156.
