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Creative Accounting From True And Fair View To Fiscal Fraud

Author

Listed:
  • Mihaela Popa

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

In compliance with its objective, accounting endeavours to provide information about the financial status, performance and progress of a company, and to furnish all those concerned with a true and fair view of an enterprise patrimony. Being creative in the field of accounting expresses a professional’s freedom to use the means which allow them to describe enterprise economic facts, whereas being conventional imposes the observance of rules set up by accounting laws. Creative accounting is not an illicit practice although its being moral and ethical still raises questions.

Suggested Citation

  • Mihaela Popa, 2012. "Creative Accounting From True And Fair View To Fiscal Fraud," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 204-209.
    • Handle: RePEc:aio:aucsse:v:2:y:2012:i:40:p:204-209
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    File URL: http://feaa.ucv.ro/AUCSSE/0040v2-025.pdf
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    More about this item

    Keywords

    creative accounting; creative accounting techniques; true and fair view; fiscal fraud; financial statement;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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