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Procedure for determining the amount of damage caused to an economic entity

https://doi.org/10.24182/2073-6258-2022-21-1-66-70

Abstract

The article sets the task of disclosing the conduct of a financial investigation. Particular attention is paid to the procedure for determining the amount of damage that was caused to an economic entity. It is concluded what conditions are necessary to determine the amount of damage caused to an economic entity.

About the Authors

S. A. Abdulkhalikov
Financial University under the Government of the Russian Federation
Russian Federation

Student, Financial and Economic Faculty

Moscow



V. I. Avdiysky
Financial University under the Government of the Russian Federation
Russian Federation

Dr. Sci. (Yur.), Professor, Scientific adviser, Department of Economic Security and Risk Management

Moscow



References

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3. Kostyuk M.F. Role of financial investigations in the prevention of financial crime. Eurasian Bar. 2020. № 6(15). S. 86–91.

4. Decision of the Plenum of the Supreme Court of the Russian Federation dated 16.11.2006 № 52 (ed. 28.09.2010) «On the application by the courts of legislation governing the material liability of employees for damage caused to the employer»/URL: https://lawpravo.ru/sud/postanovlenie-plenuma-verhovnogo-suda-rf-ot-16.11.2006-n-52/ (date of application 06.03.2022).

5. Labor Code of the Russian Federation dated 30.12.2001 No. 197-FZ (ed. From 25.02.2022) (with rev. and additional, statement. in force with the 01.03.2022). Collection of Legislation of the Russian Federation. No. 1 (Ch.1). 07.01.2002. Article 3.

6. Khrabrova N.I., Bezhan M.V. Methodology of financial investigations. In the collection: Theory and practice of managing the socio-economic development of territories at various economic levels. 2020. S. 168–173.

7. Salakhbekov M.A., Shukshin A.S. Financial investigation. Detection of fraudulent actions in accounting. In the collection: Finance in the Russian economy: from recession to growth. 2020. S. 181–185.

8. Olasyuk P.A. Corporate reporting as an object of financial investigations. Issues of sustainable development of society. 2021. № 12. S. 21–26.

9. Gazgireev M.M. Formation of financial investigation mechanism in organizations. Financial economy. 2021. № 6. C. 291–293.


Review

For citations:


Abdulkhalikov S.A., Avdiysky V.I. Procedure for determining the amount of damage caused to an economic entity. Scientific notes of the Russian academy of entrepreneurship. 2022;21(1):66-70. (In Russ.) https://doi.org/10.24182/2073-6258-2022-21-1-66-70

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ISSN 2073-6258 (Print)