IMAGINARY AND PRETENDED OBJECTS OF ACCOUNTING: THEORETICAL AND PRACTICAL ASPECTS

Abstract

The article is devoted to the problem of compliance in the course of accounting with one of the fundamental principles – the reliability of accounting (financial) reporting data. The relevance of the topic is due to the fact that the formation of imaginary and fake accounting objects in the process of accounting violates the rights and legitimate interests of a significant range of interested users of accounting and reporting data, since it serves as one of the main factors affecting the distortion of accumulated information arrays. In practice, the reflection of the studied objects in accounting leads to the creation of illegitimate information arrays of accounting information that prevent the possibility of forming objective conclusions about the financial position of the organization, its financial results and the real flow of cash flows in the edematous period. There is no doubt that the most important stage of the internal control system of an economic entity should be monitoring the legitimacy of the formation of accounting information arrays in order to exclude the registration of imaginary and fake transactions with assets and sources of financing.