Literary evaluation on creative accounting applied to IFRS

Jose Luis Sola

MPRA Paper from University Library of Munich, Germany

Abstract: This descriptive paper aims to relate the application of creative accounting with current International Financial Reporting Standards (IFRS), with the objective of analyzing the measure to which standards can be used to shape the benefits of companies in conservative and optimistic scenarios according to the Convenience. The methodology applied was the inductive method through the literature review considering aspects such as basic definitions about creative accounting, followed by their reasons for putting it into practice. This essay exposes various adjustments of international accounting standards using creative accounting. After introducing several concepts, techniques and analysis, a revised case study was applied to the main outcome of a benchmarking of real, optimistic and conservative scenarios of a company using IFRS and the impact analysis of the application of creative accounting in its financial statements. In addition, with the literature found, a systematic review was conducted to obtain an analysis of data on the literature published from 2000 to 2016 related to creative accounting issues in IFRS / NIC and the interest of study through its historical evolution.

Keywords: Normas Internacionales de Información Financiera, NIIF; Normas Internacionales de Contabilidad, NIC; contabilidad creativa, gestión de beneficios, regulaciones contables. (search for similar items in EconPapers)
JEL-codes: G34 M41 (search for similar items in EconPapers)
Date: 2019-06-02
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/110073/7/MPRA_paper_110073.pdf original version (application/pdf)
https://mpra.ub.uni-muenchen.de/112320/7/MPRA_paper_110073.pdf revised version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:110073

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().