Kyiv Research Institute of Forensic Expertise
03057 City of Kyiv Smolenska Street, 6
Phone number(044) 200-29-10

Economic Examinations

  • Examinations of Documents of Accounting, Tax Accounting and Reporting

The main tasks of this type of examinations are:

- to determine documentary justification of shortage size or surplus of inventory items and cash, period and place of their formation;

- to determine documentary justification of the transaction on the receipt, storage, production, sale of material items, including cash, fixed assets, provision of services;
- to determine documentary justification of accounting cash, securities;

- to determine documentary justification of transactions on calculation and payment of wages and other benefits;

- to determine the compliance with current legislation of tax accounting of income and expenditure for the financial and business transactions that are subjected to income tax;

- to determine the compliance with current legislation of tax accounting of tax liabilities and tax credit on VAT.

  • Research of Papers on Economic Activity of Enterprises and Organizations
The main tasks of examination of documents on economic activity of enterprises and organizations are:

- to determine documentary justification and analysis of financial condition indicators (solvency, financial stability, profitability, etc.);

- to determine documentary justification and analysis of property structure and sources of its acquisition;

- to define documentary validity, status and usage of current assets and sources of their formation;

- to determine documentary justification and analysis of sources of own funds and results of financial and economic activity;

- to determine documentary justification and analysis of general and special funds;

- to determine documentary justification and analysis of the reality of settlements with debtors and creditors;

- to determine documentary justification and feasibility of obtaining and using credits and loans;

- to determine documentary justification and analysis of costs and prices as factors of financial stability, the break-even;

- to determine documentary justification of payments under privatization and lease in accordance with existing methods of property valuation and other issues related to privatization or bankruptcy of enterprises;

- to determine documentary justification of calculations share property's exit from the founders;

- to determine documentary justification of calculations of lost earnings (late payment of compensation for damage under disability and in other cases);

- to determine documentary justification of target budget spending;

- to determine documentary justification of calculations of lost profits.

  • Research of Documents on Financial and Credit Operations
The main tasks of examinations on documents of financial and credit transactions are:

- to determine documentary justification of banking operations on the opening accounts, cash flows in the accounts;

- to determine documentary justification of execution and accounting of transactions in distribution, use and repayment of loans;

- to define documentary justification of execution and accounting of financial and banking business activities;

- to determine compliance of accounting the financial and business operations with current legislation and the requirements of regulations on accounting and reporting;

- to determine documentary justification of financial and business operations for calculation and payment of taxes by banks and their compliance with accounting and reporting data and current legislation;

- to define the number of persons entrusted with the duty to ensure compliance with regulations on bank accounting and control.