, Russian Federation
The article provides a criminalistic characteristic containing the signs, features of the subject, the subject of the crime provided for in Article 196 of the Criminal Code of the Russian Federation, as well as describes the methods of its commission and traces that contribute to the formation of the evidence base.
investigation of documents, criminal bankruptcies, deliberate bankruptcies, special knowledge, specialist auditor, expert
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9. Civil Code of the Russian Federation (Part One): federal law no. 51-FZ of November 30, 1994. Access from the reference legal system “ConsultantPlus” (accessed 03.05.2021). (In Russ.)
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12. The verdict of the Kireevsky District Court (Tula Region) no. 1-81 / 2020 of May 13, 2020. Access from the reference legal system “ConsultantPlus” (accessed 13.05.2021). (In Russ.)
