The Essence And Practice Of Creative Accounting

Yuliya Ivakhiv
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Yuliya Ivakhiv: Vadym Hetman Kyiv National Economic University

Ukrainian Journal Ekonomist, 2011, issue 12, 50-53

Abstract: The article is devoted to issues of errors’ presence and distortions in enterprise’s financial statements. The essence of creative accounting is considered and main reasons, motives for it, its evidences and consequences are determined. According to the author research’s results the most typical examples of undue disclosure of information in financial statements are presented.

Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2011:i:12:p:50-53

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