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искажение бухгалтерской отчётности (An instance where a financial statement assertion is not in accordance with the criteria against which it is audited (e.g. GAAP). Misstatements may be classified as fraud (intentional), other illegal acts such as noncompliance with laws and regulations (intentional or unintentional), or errors (unintentional).  accountingconcern.com Alexander Demidov) | |||