employee
Russian Federation
The article, based on the analysis of the practice of the preliminary investigation units of the internal affairs bodies, identifies the problems associated with the production of financial and analytical examinations in the investigation of intentional bankruptcies. The issues related to the inability to determine the impact of the debtor’s transactions on his financial condition in the absence of accounting documents are considered. Conclusions are drawn that the absence of these documents should not be considered by investigative units as an insurmountable obstacle to establishing signs of intentional bankruptcy, and the conclusions in the expert’s conclusion on the presence of these signs indicate that the expert went beyond his competence and gave a legal assessment of the act.
criminal bankruptcy, intentional bankruptcy, investigation, financial and analytical expertise, competence of experts, legal assessment of the act
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