П.К. Зверева; Д.А. Кириллов

ON THE RATIO OF THE LEGAL CONSEQUENCES OF A FEIGNED DEAL AND VIOLATION OF THE FEIGNFULLNESS PROHIBITION IN ACCOUNTING

Authors

П.К. Зверева
Д.А. Кириллов

Keywords:

accounting object, feigned object, accounting register, feigned deal, feigned legal phenomenon, accounting law, reporting

Abstract

The object of the study is a financial and legal a prohibition on the registration of feigned accounting objects including feigned deals in accounting registers (hereinafter referred to as the "feignfullness prohibition") in the context that civil law does not prohibit feigned deals. The purpose of the work is to study the expediency of coordinating the legal provisions on the "feignfullness prohibition" and on feigned deals. The objectives of the study are to conduct a comparative legal analysis of the "feignfullness prohibition", to compare the legal consequences of feigned deals and the "feignfullness prohibition", to identify the causes of differences in branch-law approaches. It is proved that the "feignfullness prohibition" not only contradicts civil law, but also entails unjustified restrictions on the rights of organizations. The conclusion is made about the need to correct the financial legislation

ON THE RATIO OF THE LEGAL CONSEQUENCES OF A FEIGNED DEAL AND VIOLATION OF THE FEIGNFULLNESS PROHIBITION IN ACCOUNTING