TFL Vsebine / Revija SIR*IUS

General information on fraudulent financial reporting

Pomembnost zgodnjega odkrivanja in preiskovanja finančnih in računovodskih prevar je v svetu začela naraščati v zadnjih dveh desetletjih, po razkritju velikih finančnih škandalov. V prispevku smo predstavili najpogostejše vrste računovodskih prevar, motive in kazalnike računovodskih prevar, metode njihovega preiskovanja in sodno prakso pri njihovi obravnavi. Pokazali smo, da so lahko finančni in računovodski podatki predmet znatnih manipulacij, zlasti glede na obstoječe alternative pri izbiri računovodske politike. O računovodskih prevarah zato govorimo takrat, ko načini kreativnega računovodstva izražajo popačeno realnost zaradi določenih interesov, zaradi česar se deležniki ne morejo zanesti na objavljene računovodske informacije. Stabilnost trgov in gospodarstva temelji predvsem na zaupanju deležnikov, ki morajo imeti vse potrebne informacije, da lahko primerjajo poslovanje družb, ovrednotijo tveganja in sprejemajo razumne odločitve. Za to pa potrebujejo točne, pregledne in popolne finančne informacije, ki obsegajo tudi realno ovrednotenje tveganj. Odločitve, ki jih deležniki sprejemajo na podlagi nepopolnih, zavajajočih ali popolnoma izkrivljenih in neresničnih informacij, imajo lahko uničujoče posledice za žrtve računovodskih prevar.

Over the past two decades, the importance of early detection and investigation of financial and accounting fraud has risen intensely, ever since the uncovering of vast financial scandals. The presentation includes the most common types of accounting fraud, motives for and indicators of accounting fraud, investigation methods, as well as the related case law. We have demonstrated that financial and accounting data can be subject to considerable manipulation, especially given the range of alternatives available when choosing accounting policies. One can speak of accounting fraud when creative accounting approaches result in a distorted reality with the aim of pursuing certain interests, which is why stakeholders cannot rely on the published accounting information. Market and economic stability depends on the trust of stakeholders, who need to have all the necessary information in order to compare the operations of companies, assess the risks and make sound decisions. To do so, they require accurate, transparent and complete financial information, including a realistic assessment of risks. Decisions made by the stakeholders based on incomplete, misleading or even entirely distorted and false information may lead to devastating consequences for victims of accounting fraud.