TFL Vsebine / Revija SIR*IUS

Revenue recognition in relation to tax evasion and fraudulent accounting reporting

Čisti prihodki od prodaje so ne glede na obliko in različico izkaza poslovnega izida izkazani na prvem mestu. Ponujajo prvi pogled poslovanja organizacije. Praviloma so najvišja posamična postavka v izkazu poslovnega izida podjetij. Zato je prevarantsko računovodsko poročanje najpogosteje povezano ravno s pripoznavanjem prihodkov. Kadar je prevarantsko računovodsko poročanje povezano z zniževanjem davčne obveznosti, govorimo o davčni utaji. Prispevek obravnava značilne primere prevarantskega računovodskega poročanja na področju prihodkov, posebej pa so prikazani tudi načini davčnega utajevanja, povezani z njimi.

Whatever the form of the income statement, net sales revenues are always the first ones indicated. They provide the first insight into an organization's operations, and are most often the highest individual item in the income statement. Fraudulent financial reporting is thus most often associated precisely with the recognition of revenues. Whenever fraudulent financial reporting pertains to understated tax liability, we are dealing with tax evasion. This article deals with typical examples of fraudulent financial reporting in the field of revenue recognition, and addresses ways of tax evasion in connection with revenues.