Creative accounting – tangible assets and amortization

Csongor Csősz (), Partenie Dumbrava () and Albert Márton ()
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Partenie Dumbrava: UNIVERSITY „BABEŞ-BOLYAI” FACULTY OF ECONOMICS AND BUSINESS ADMINISTARTION, CLUJ NAPOCA
Albert Márton: SAPIENTIA UNIVERSITY - FACULTY OF TECHNOLOGY AND SOCIAL SCIENCES, MIERCUREA CIUC

Anale. Seria Stiinte Economice. Timisoara, 2012, vol. XVIII, 767-774

Abstract: Evaluation is a necessary first order and consists of expressed using monetary standard the assets, processes and resources of the entities. Economic entities and their leaders have different techniques for handling information presented in the annual statements: to influence the results or to change the entity financial position. The most used creative accounting techniques for tangible assets are the following: treatment of amortization and impairments policy, the revaluation of tangible assets, capitalization of expenses subsequent to commissioning (capitalize or not the expenses) and treatment of development costs. The objective of this paper is to present the influence of the amortization policy used by entities in Romania and Hungary by a case study on the annual financial statements.

Keywords: creative accounting; amortization; accounting profit; assets value (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:tdt:annals:v:xviii:y:2012:p:767-774

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