Specific Procedures and Techniques of the Creative Accounting Concerning Tangible Assets Reevaluation

Andreea Elena Dreghiciu () and Alina Pu?an ()
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Andreea Elena Dreghiciu: „1 December 1918” University, Alba Iulia, Romania
Alina Pu?an: „1 December 1918” University, Alba Iulia, Romania

Ovidius University Annals, Economic Sciences Series, 2016, vol. XVI, issue 1, 509-514

Abstract: For profoundly understanding the reality which is transposed in the financial situations of an entity, it is necessary that one knows the diverse procedures and techniques of creative accounting, with the purpose of subsequent identification of the cases in which it has been resorted to the “embellishing” of these financial situations, and in the same time for knowing the reasons and also the consequences of these techniques and procedures. By creative accounting both the result and the entity’s audit may be influenced. Among the different procedures which influence the audit, the ones concerning tangible assets revaluation are clearly distinguished, these usually being practiced by entities which are in difficulty, having the purpose of rising its own capital (by forthcoming the reevaluation reserves) and thus they may artificially increase their indebtedness capacity.

Keywords: creative accounting; tangible assets; reevaluation; reevaluation reserves (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2016
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