According to the amendments, is now responsible for the falsification of accounts will only be a person who performs administrative functions, ie is the head. Meanwhile, chief accountants will be relieved of liability. About this passes, "Kommersant" citing "legal newspapers, in an interview that the changes made on the director of the Department of the settlement of creditors' claims DIA Basil Kudyakov. According Kudyakova, last revised bill does not suggest a double criminal liability for false statements, as insisted on this before the central bank and the Deposit Insurance Agency. It was about when reporting banks had deliberately hidden signs of bankruptcy and grounds for revocation of license. In this case, according to the accountant's own, this measure is correct, because they do not always know when the statements are falsified. For example, the accrual of reserves for loan losses is based on assessments of risk managers. It is hardly to blame accountants in deliberate understatement of reserves or the underpricing of risk, which may have led to the bankruptcy of the bank.
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