Creative Accounting: from the Practical Use to the Theoretical Concept

Dirkova Elena Yu. ()
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Dirkova Elena Yu.: Plekhanov Russian Economic University; Auditorskaya Firma Biznes Studio (Business Studio Audit Company)

Finansovyj žhurnal — Financial Journal, 2010, issue 4, 47-56

Abstract: Can the approaches utilized in creative accounting be used by the ordinary accounting practitioners? There is no definite answer to this question so far. The article author gives her own definition of the term and identifies the areas where the term can be applied. She offers comparative analysis of the IAS and the Russian accounting rules in order to identify the situations that are not covered by the national accounting standards when an accountant should abide by the IAS provisions.

Keywords: creative accounting; norms and regulations; IAS introduction; window dressing; fraud (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:100405:p:47-56

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