CREATIVE ACCOUNTING THROUGH THE POLICIES AND ACCOUNTING OPTIONS

Dima Florin-Constantin ()
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Dima Florin-Constantin: “CONSTANTIN BRÂNCOVEANU” UNIVERSITY OF PITEŞTI

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII/Supplement, 180-184

Abstract: The entity’s “true and fair view” is reflected according to the financial position, the entity’s financial performance and the changes of the financial position and financial performance. The study undertaken by us will be based on the presentation of several accounting policies which determine or influence the entity’s financial position and performance. Although our approach seems pretentious, its subject is cursive, a subject in which we try to combine theoretical aspects with practical examples.

Keywords: accounting policy; accounting option; creative accounting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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