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Terms for subject General containing искажение бухгалтерской отчётности | all forms | in specified order only
| Russian | English |
| бухгалтерская отчётность, не содержащая существенных искажений вследствие недобросовестных действий или ошибок | financial statements that are free from material misstatements, whether due to fraud or error (The company’s directors are responsible for the preparation and fair presentation of these financial statements in accordance with International Financial Reporting Standards, and the requirements of the Companies Act of South Africa, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. Alexander Demidov) |
| искажение бухгалтерской отчётности | accounting misstatement (An instance where a financial statement assertion is not in accordance with the criteria against which it is audited (e.g. GAAP). Misstatements may be classified as fraud (intentional), other illegal acts such as noncompliance with laws and regulations (intentional or unintentional), or errors (unintentional).  accountingconcern.com Alexander Demidov) |
| искажение бухгалтерской отчётности | accounting misrepresentation (Alexander Demidov) |