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Accounting Policies – A Source Of Inspiration For Creative Accounting

Author

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  • Ana-Maria COMANDARU (ANDREI)

    (“Valahia” University of Targoviste, Romania)

Abstract

The choice and application of accounting policies by the economic entity is a flexible process based on the reasoning of professional accountants. This flexibility leads to the reporting of different results obtained by entities in similar or identical situations. Thus, a possible manipulation of the financial statements appears, with direct consequences on the decisions taken by the users of the financial-accounting information. In this scientific approach, I intend to analyze the impact of the accounting policies and options chosen by the entity on the financial statements. The research undertaken is based on a review of the literature and legislation in force, as well as on an empirical study that will help me to draw relevant conclusions.

Suggested Citation

  • Ana-Maria COMANDARU (ANDREI), 2022. "Accounting Policies – A Source Of Inspiration For Creative Accounting," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 7(2), pages 118-127.
    • Handle: RePEc:brc:brccej:v:7:y:2022:i:2:p:118-127
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    More about this item

    Keywords

    accounting policies; options; accounting innovation; manipulation of financial results; creative accounting;
    All these keywords.

    JEL classification:

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

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