In this paper the most typical risk factors related to distortion of accounting (financial) reports are considered,
at this the main attention has been paid to a factor of tax burden decrease for construction branch organizations activity.
Th e article reviews actual issues of reliability of accounting and reporting, reveals basic terms associated with
misstatements in accounting and accounting (fi nancial) statements.
Macromodels of transformers with different types of relationships (not only inductance but also capacitance) on the basis of circuits with quasi-distributed parameters simulation were proposed. The analysis of resonant modes and frequency characteristics of transformers on the basis of katkons with identical parameters at the open and closed secondary circuit were obtained. Results of the study will help to evaluate the effectiveness of the practical application of these transformers to improve power factor and efficiency of the transmission, distribution and conversion of electric energy. Using the correct transformers macromodels on the bases of katkons with strong and weak coupling makes possible to realize polyfunctional filter-compensative devices and current-limiting devices with reduced weight and dimensions.
The article considers actual questions of the reliability of the accounting and reporting information, reveals the main concepts, related to the distortion of information in the accounting and fi nancial (accounting) statement.
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