DECEPTION AND HARM AS ELEMENTS OF FRAUDULENT ACCOUNTING

DECEPTION AND HARM AS ELEMENTS OF FRAUDULENT ACCOUNTING

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This article analyzes the problematic aspects of criminal liability for Sharpener fraudulent accounting.The author examines the relationship between deception and harm as elements of fraudulent accounting, and reveals the incompatibility of the delimitation of criminal and administrative liability for the management of fraudulent accounting.Forms of accounting fraud, deception, and harm, and the main elements of fraudulent accounting are considered.Based on the case law of Lithuanian courts, the evaluative criteria for the consequences of fraudulent accounting are summarized.

This article analyzes the concept of accounting error and its influence on the assessment of violations of legal Range Hood acts regulating accounting, as well as its differentiation from deception in accounting.