POVZETEK
Škoda je pogosto posledica goljufij in je neodvisna od kaznovanja storilca. Njeno višino je treba izračunati. Pri izračunu škode upoštevamo njene pravne značilnosti. Forenzični računovodje izračunamo navadno škodo in/ali izgubljeni dobiček. Pri izračunu uporabimo pravila računovodske stroke.
ABSTRACT / SUMMARY
Damage is often the result of fraud and is independent of the punishment of the perpetrator. Its height must be calculated. In calculating the damage, we take into account its legal characteristics. Forensic accountants calculate normal damage and / or lost profits. In the calculation we apply the rules of the accounting profession.Lawyers, judges and others who know the logic of lost profits analysis can, through the involvement of a forensic accountant, gain the key arguments and strategies they need in the concrete case.
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