Scientific and Information Bulletin

Ivan-Frankivsk University named King Danylo Halytsky

Issue № 12(24)

DOI: 10.33098/2078-6670.2021.12.24.188-197 Pertsovych Y. Some problematic aspects of questions put to the forensic experts concerning overdraft for legal entities

Pertsovych Y. Some problematic aspects of questions put to the forensic experts concerning overdraft for legal entities

 Considering the fact, thatwithin the bounds of currentmarket relations the sufficient sum of the working capital is predominant for a high competitiveness of a legal entity, the purpose of the article is to cover some problematic issues in drawing up an expert report on cases, regarding overdraft for legal entities. Methodology. The methodology of this article includes an effective comprehensive analysis, generalization of available scientific and theoretical material and forming relevant conclusions and recommendations. The following methods of scientific research have been used during the study: terminological, logical-semantic, functional, systemic-structural, logical-normative. Results. In the course of the research some main problematic aspects of questions put to the forensic experts concerning overdraft for legal entities were identified. A standard list of documents required to obtain an overdraft has been compiled, as well as the list of basic principles, on which the requirements to the borrower are based. Scientific novelty. The scientific novelty of the research is demonstrated through the thoughtful clarification and complementation and determining of the overdraft classification criteria, compilement of the list of documents required to obtain it, as well as the list of basic, fundamental principles, on which the primary requirements to the borrower are based. Practical significance. The significant results of the study can be used by forensic experts in economic forensic investigations in drawing up expert reports on cases, regarding overdraft for legal entities.

Key words: forensic economic expertise, overdraft, crediting of legal entities, overdraft accounting.

References

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2. Syniavina, O. M. (2014). Sutnist ta klasyfikatsiia overdraftu [The essence and classification of overdraft]. Upravlinnia rozvytkom, 7 (170), pp. 130 – 133. (in Ukrainian)

3. About joint stock companies: Law of Ukraine № 514-VI. (2008 September 17). Available at: https://zakon.rada.gov.ua/laws/show/514-17#Text (accessed 07 June 2021). (in Ukrainian)

4. On forensic examination: Law of Ukraine № 4038-XII (1994 February 25).  Available at: https://zakon.rada.gov.ua/laws/show/4038-12#Text (accessed 17 June 2021). (in Ukrainian)

5. Instruction on accounting of operations with financial instruments in banks of Ukraine: Resolution of the Board of the National Bank of Ukraine approved №14 (2018, February 21). Available at: https://zakon.rada.gov.ua/laws/show/v0014500-18#Text (accessed 18 June 2021). (in Ukrainian)

6. Instruction on the application of the Chart of Accounts of banks of Ukraine: approved by the Resolution of the Board of the National Bank of Ukraine №89 (2017, September 11).  Available at: https://zakon.rada.gov.ua/laws/show/v0089500-17#Text (accessed 18 June 2021). (in Ukrainian)

7. Overdraft: bukhhalterskyi ta podatkovyi oblik [Overdraft: accounting and tax accounting]. Podatky & bukhoblik, 81. Retrieved from: https://i.factor.ua/ukr/journals/nibu/2011/october/issue-81/article-59408.html (accessed 20 June 2021). (in Ukrainian)

Науково-інформаційний вісник

Івано-Франківського університету права імені Короля Данила Галицького