Features of Determining the Cost Indicators Through Forensic Examination During the Legal Proceedings in the Determination of the Amount of Losses
Cost indicators have been instrumental in highlighting the damage, in the qualification of crimes (large or especially large) and imposing punishment, as well as in conflict resolution between economic entities. The aim of the research is to identify the problems and conduct forensic examinations to...
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2023-05-01
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| Series: | Финансы: теория и практика |
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| Online Access: | https://financetp.fa.ru/jour/article/view/2090 |
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| author | A. V. Shchepot’ev T. A. Fedorova |
| author_facet | A. V. Shchepot’ev T. A. Fedorova |
| author_sort | A. V. Shchepot’ev |
| collection | DOAJ |
| description | Cost indicators have been instrumental in highlighting the damage, in the qualification of crimes (large or especially large) and imposing punishment, as well as in conflict resolution between economic entities. The aim of the research is to identify the problems and conduct forensic examinations to determine the cost indicators and to formulate recommendations for improving this process. The research used such methods as content analysis of sources, normative and legal regulation, economic and mathematical methods, and analysis. Existing differences in individual concepts and types of values require uniformity in the justice system regarding their use. The authors recommend to adopt a list of issues and clarifications (explanations) to the issues in the determination of values on the basis of which the court will determine the amount of damage. The practice of forensic expert activity (at the legislative level, approved by norm) before the appointment of a forensic examination (in terms of determining the list of issues submitted for expert examination) was suggested, another proposal include implementation seminars with the participation of an expert (expert candidate) and detail of the cost indicators. Alternatively, this type of value can be represented as the term “market value with the restriction of free circulation”. It was concluded that there is a need to develop unification and develop uniform principles for determining the cost of financial indicators in legal proceedings to determine the amount of losses. |
| format | Article |
| id | doaj-art-a4d26ac5bb9a42b784d720b8b9ab691f |
| institution | Kabale University |
| issn | 2587-5671 2587-7089 |
| language | Russian |
| publishDate | 2023-05-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Финансы: теория и практика |
| spelling | doaj-art-a4d26ac5bb9a42b784d720b8b9ab691f2025-08-20T03:35:20ZrusGovernment of the Russian Federation, Financial UniversityФинансы: теория и практика2587-56712587-70892023-05-0127218319110.26794/2587-5671-2023-27-2-183-1911033Features of Determining the Cost Indicators Through Forensic Examination During the Legal Proceedings in the Determination of the Amount of LossesA. V. Shchepot’ev0T. A. Fedorova1Tula State UniversityTula State Lev Tolstoy Pedagogical UniversityCost indicators have been instrumental in highlighting the damage, in the qualification of crimes (large or especially large) and imposing punishment, as well as in conflict resolution between economic entities. The aim of the research is to identify the problems and conduct forensic examinations to determine the cost indicators and to formulate recommendations for improving this process. The research used such methods as content analysis of sources, normative and legal regulation, economic and mathematical methods, and analysis. Existing differences in individual concepts and types of values require uniformity in the justice system regarding their use. The authors recommend to adopt a list of issues and clarifications (explanations) to the issues in the determination of values on the basis of which the court will determine the amount of damage. The practice of forensic expert activity (at the legislative level, approved by norm) before the appointment of a forensic examination (in terms of determining the list of issues submitted for expert examination) was suggested, another proposal include implementation seminars with the participation of an expert (expert candidate) and detail of the cost indicators. Alternatively, this type of value can be represented as the term “market value with the restriction of free circulation”. It was concluded that there is a need to develop unification and develop uniform principles for determining the cost of financial indicators in legal proceedings to determine the amount of losses.https://financetp.fa.ru/jour/article/view/2090evaluation activityforensic examinationexpertproperty valuebusiness valuationdetermination of damagedetermination of losslost profitinvestigationlegal proceedings |
| spellingShingle | A. V. Shchepot’ev T. A. Fedorova Features of Determining the Cost Indicators Through Forensic Examination During the Legal Proceedings in the Determination of the Amount of Losses Финансы: теория и практика evaluation activity forensic examination expert property value business valuation determination of damage determination of loss lost profit investigation legal proceedings |
| title | Features of Determining the Cost Indicators Through Forensic Examination During the Legal Proceedings in the Determination of the Amount of Losses |
| title_full | Features of Determining the Cost Indicators Through Forensic Examination During the Legal Proceedings in the Determination of the Amount of Losses |
| title_fullStr | Features of Determining the Cost Indicators Through Forensic Examination During the Legal Proceedings in the Determination of the Amount of Losses |
| title_full_unstemmed | Features of Determining the Cost Indicators Through Forensic Examination During the Legal Proceedings in the Determination of the Amount of Losses |
| title_short | Features of Determining the Cost Indicators Through Forensic Examination During the Legal Proceedings in the Determination of the Amount of Losses |
| title_sort | features of determining the cost indicators through forensic examination during the legal proceedings in the determination of the amount of losses |
| topic | evaluation activity forensic examination expert property value business valuation determination of damage determination of loss lost profit investigation legal proceedings |
| url | https://financetp.fa.ru/jour/article/view/2090 |
| work_keys_str_mv | AT avshchepotev featuresofdeterminingthecostindicatorsthroughforensicexaminationduringthelegalproceedingsinthedeterminationoftheamountoflosses AT tafedorova featuresofdeterminingthecostindicatorsthroughforensicexaminationduringthelegalproceedingsinthedeterminationoftheamountoflosses |