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Procedures And Techiques Specific To Creative Accounting Used In Registering The Exchange Rate Differences

Author

Listed:
  • Laura-Alexandra MORTURĂ

    (University „1st of December 1918” Alba Iulia)

  • Daniel Petru VÂRTEIU

    (University „1st of December 1918” Alba Iulia)

  • Andreea Elena DREGHICIU

    (University „1st of December 1918” Alba Iulia)

Abstract

The purpose of accounting is to show an entity’s trusty image through different financial reports. The information provided by these reports are used in the decision making process by different categories of users. Throughout time different procedures and techiques have been developed, through which an „embelishment” of financial reports is made. These procedures and techniques are specific to creative accounting and have the capacity to influence both the profit and loss account, but also the entity’s balance sheet. Only by knowing the procedures specific to creative accounting, can the users of financial reports identify the situations, reasons and consequences of their appliance on the information based on which they will make certain decisions. A domain in which the techiques of creative accounting have the capacity of influencing the exercise and implicitly the owned contribution is the one concerning the exchange rate differences.

Suggested Citation

  • Laura-Alexandra MORTURĂ & Daniel Petru VÂRTEIU & Andreea Elena DREGHICIU, 2017. "Procedures And Techiques Specific To Creative Accounting Used In Registering The Exchange Rate Differences," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 15, pages 407-411, December.
  • Handle: RePEc:cmj:seapas:y:2017:i:15:p:407-411
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    References listed on IDEAS

    as
    1. Oriol Amat & John Blake & Jack Dowds, 1998. "The ethics of creative accounting," Economics Working Papers 349, Department of Economics and Business, Universitat Pompeu Fabra.
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    More about this item

    Keywords

    Creative accounting; Economic – financial information; Exchange rate differences;

    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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