Creative Accounting

D. R. Myddelton

Chapter 6 in Margins of Error in Accounting, 2009, pp 95-115 from Palgrave Macmillan

Abstract: Abstract Most preparers of company accounts do their best to provide reasonably accurate and timely reports of financial performance and position. They draw up accounts on a consistent basis within the generally accepted rules. They intend their company’s accounts, as the Companies Act 2006 requires, to give ‘a true and fair view of the assets, liabilities, financial position and profit or loss’. In addition, independent accountants must audit the accounts of publicly-owned companies and express an opinion on them.

Keywords: Cash Flow; Balance Sheet; Accounting Standard; Fixed Asset; Audit Opinion (search for similar items in EconPapers)
Date: 2009
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DOI: 10.1057/9780230595019_6

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