Review article
INDIRECT METHODS IN ASSESSING ILLEGAL ORIGIN OF INCOME AND ASSETS
Branko Mayr
orcid.org/0000-0003-2243-8014
; VŠR College of Accounting and Finance, Ljubljana, Slovenia
Abstract
The most important activity of financial investigators is the investigation of assets of illegal origin. In order to avoid the mistakes regarding the assessment of assets of illegal origin, the investigators have to respect the professional rules. As the illegal origin asset is confiscated, it should be precisely identified.
Keywords
assets; illegal origin; financial investigation; forensic accounting; taxation
Hrčak ID:
194749
URI
Publication date:
31.12.2017.
Visits: 1.414 *