SEARCH
 

Search

 

Результаты поиска 1 - 2 из 2
Начало | Пред. | 1 | След. | Конец


Creative accounting: To be or not to be?

Ustinova Ya.I. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( ustinova_pr@mail.ru )

Journal: International Accounting, #5, 2018

Importance This article analyzes and discusses the implications and consequences of the creative accounting application in the activities of economic entities.
Objectives The article aims to study the positive and negative aspects of creative accounting, define and substantiate limits and conditions of its admissibility.
Methods For the study, I used the methods of comparative and logical analyses, typology and grouping, induction and deduction.
Results The article highlights moral and ethical premises that give grounds for positive and negative evaluations of creative accounting. It summarizes the arguments in favor of the admissibility of application of creative accounting given in the works by foreign scientists, and systematizes their interpretation. The article permissible substantiates the limits of creative accounting and indicates the restrictions of its application.
Conclusions The article concludes on rationality of use of positive aspects of creative accounting with limitation of its negative manifestations through concerted actions of the developers and makers of accounting standards, professional regulators, and the actual companies.


Creative accounting: The concept, background, motives, and the techniques applied: A review of literature

Ustinova Ya.I. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( ustinova_pr@mail.ru )

Journal: International Accounting, #4, 2018

Importance This article considers the issues of occurrence, development and application of creative accounting in formation of financial reporting.
Objectives The article aims to pursue a comprehensive study of the problem of interpretation of the concept of Creative Accounting, its background, motives, and techniques described in the works by scholars abroad. As well, it aims to identify the essential signs and features of creative accounting, its advantages and disadvantages, define and justify the limits and conditions of its admissibility.
Methods For the study, I used the methods of comparative and logical analyses, typology and grouping, induction and deduction.
Results The article reveals the essential signs of creative accounting, its advantages and disadvantages, defines and substantiates the limits and conditions of its admissibility, groups the interpretations of the concept of creative accounting, and shows the background, motives, and applied techniques.
Conclusions Taking into consideration the importance of positive aspects of creative accounting, the article concludes that it is advisable to authorize the use of it when forming a financial reporting.


Результаты поиска 1 - 2 из 2
Начало | Пред. | 1 | След. | Конец


Отсортировано по релевантности | Сортировать по дате