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Specific Procedures and Techniques of the Creative Accounting Concerning Tangible Assets Reevaluation

Author

Listed:
  • Andreea Elena Dreghiciu

    („1 December 1918” University, Alba Iulia, Romania)

  • Alina Pu?an

    („1 December 1918” University, Alba Iulia, Romania)

Abstract

For profoundly understanding the reality which is transposed in the financial situations of an entity, it is necessary that one knows the diverse procedures and techniques of creative accounting, with the purpose of subsequent identification of the cases in which it has been resorted to the “embellishing” of these financial situations, and in the same time for knowing the reasons and also the consequences of these techniques and procedures. By creative accounting both the result and the entity’s audit may be influenced. Among the different procedures which influence the audit, the ones concerning tangible assets revaluation are clearly distinguished, these usually being practiced by entities which are in difficulty, having the purpose of rising its own capital (by forthcoming the reevaluation reserves) and thus they may artificially increase their indebtedness capacity.

Suggested Citation

  • Andreea Elena Dreghiciu & Alina Pu?an, 2016. "Specific Procedures and Techniques of the Creative Accounting Concerning Tangible Assets Reevaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 509-514, July.
    • Handle: RePEc:ovi:oviste:v:xvi:y:2016:i:1:p:509-514
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    More about this item

    Keywords

    creative accounting; tangible assets; reevaluation; reevaluation reserves;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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