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SM ISO690:2012 ZLATINA, Natalia, ERHAN, Lica. Dimensionarea impactului politicilor şi opţiunilor contabile asupra rezultatului entităţii. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2014, nr. 2, pp. 95-104. ISSN 1857-1433. |
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Analele Ştiinţifice ale Academiei de Studii Economice din Moldova | ||||||
Numărul 2 / 2014 / ISSN 1857-1433 | ||||||
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Pag. 95-104 | ||||||
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Rezumat | ||||||
Due to the complexity and uncertainty of accounting medium in which enterprises develop their activity,
a variety of accounting policies and options for the solutions of certain problems are stipulated by the national
norms (National Accounting Standards) and especially international norms (International Financial Reporting
Standards). The existence of different accounting options and the freedom sometimes offered by the accounting
norms may lead to the appearance of so-called creative accounting.
Creative accounting does not mean necessarily breach of accounting rules and regulations, but it can be
done well within the law. Creative accounting may serve different purposes depending on the interests that the
enterprise management has, it is facilitated by gaps in accounting rules or sometimes accountants are oriented
towards certain professional subjective judgments by the accounting norms.
The objective of this paper is to identify the main creative accounting options and how they influence the
information in annual financial statements, affecting their quality and reliability. To investigate the issue, the
authors examined several definitions of the term, presented the main creative techniques regarding long-term
and current assets and tried to analyze the impact of these operations on the financial result of the enterprise. |
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Cuvinte-cheie politici contabile, contabilitate creativă, opțiuni și tehnici contabile |
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