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You are here: Financial and Architectural Expertises Service Department of Economic and Accounting Expertises

Department of Economic and Accounting Expertises

About Department

The Economic and Accounting Expertise is classified among more widespread types of forensic expertises. The need of appointing an expertise rises during both crime examinations against public or private properties and court cases on disputes among legal persons and individual entrepreneurs in the sphere of business undertakings. General aim of the department is the realization of expertises and researches in the mentioned spheres.

The department currently realizes the following types of expertises:

Type of expertise: Economic

Code: 15

Subtype of expertises:

15-01: Investigation of financial situation and financial-economic activity of economic entities;

15-02: Examination of the forms and signs of deformation of the financial data affecting on the financial results and obligations of economic entities;

15-03: Examination of the calculation the shareholder’s participation in property and distributed income of economic entity;

15-04: Examination of the indications of deforming and forms of deformation of financial data of economic entity that are characterizing credit using and returning, creditability and pay ability of the organization;

15-05: Investigation of the indicators characterizing the formation of the compensation amount of work (value) to identify the derogations from the norms in force;

15-06: Investigation of accounting records to identify existence or absence of deformed information there.

The department carries out expertises in the following directions:

• Tax legislation expertises;

• Expertises concerning the calculation of customs duties, customs fees and value added tax paid for imported product liable to exaction by customs bodies;

• Expertises of compulsory social insurance fees;

• Financial and credit legislation expertises;

• Expertises concerning financial accountancy arrangement of production and sale of economic entities’ product; expertises of indices of financial reports including calculations of volume of profit, its assessment and use, as well as expertises for checking receivables and payables;

• Expertises concerning the calculation of financial means;

• Work and salary calculations expertises;

• Expertises concerning the calculation of non-material assets, financial investments and securities;

• Expertises concerning the calculation of production expenses and prime cost of product;

• Expertises concerning the calculations of activities of state-owned enterprises’ privatizations.

Beside the forensic expertises, the economic and accounting expertises department, carries out scientific-methodical, scientific-research, scientific-technical, scientific-educational and scientific-experimental-analytical works. Particularly according to the contract on “Maintenance and Development of Scientific and Scientific-Technical Infrastructures” signed between RA National Academy of Sciences and RA NAS National Bureau of Expertises, the economic and accounting expertises department implements scientific-research study on specialized topic of “The specifications of economical and accounting forensic expertises, designated in the course of initiated or in the process of initiation of criminal cases as a result of illegal entrepreneurship or in case of avoidance from paying taxes and other mandatory payments (Topic Supervisor V. Arustamyan)”.

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