CREATIVE ACCOUNTING FROM TRUE AND FAIR VIEW TO FISCAL FRAUD

Mihaela Popa
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Mihaela Popa: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2012, vol. 2, issue 40, 204-209

Abstract: In compliance with its objective, accounting endeavours to provide information about the financial status, performance and progress of a company, and to furnish all those concerned with a true and fair view of an enterprise patrimony. Being creative in the field of accounting expresses a professional’s freedom to use the means which allow them to describe enterprise economic facts, whereas being conventional imposes the observance of rules set up by accounting laws. Creative accounting is not an illicit practice although its being moral and ethical still raises questions.

Keywords: creative accounting; creative accounting techniques; true and fair view; fiscal fraud; financial statement (search for similar items in EconPapers)
JEL-codes: M21 M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:2:y:2012:i:40:p:204-209

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