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Creative Accounting Through The Policies And Accounting Options

Author

Listed:
  • DIMA FLORIN-CONSTANTIN

    (“CONSTANTIN BRÂNCOVEANU” UNIVERSITY OF PITEŞTI)

Abstract

The entity’s “true and fair view” is reflected according to the financial position, the entity’s financial performance and the changes of the financial position and financial performance. The study undertaken by us will be based on the presentation of several accounting policies which determine or influence the entity’s financial position and performance. Although our approach seems pretentious, its subject is cursive, a subject in which we try to combine theoretical aspects with practical examples.

Suggested Citation

  • Dima Florin-Constantin, 2012. "Creative Accounting Through The Policies And Accounting Options," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 180-184, November.
    • Handle: RePEc:tdt:annals:v:xviii/supplement:y:2012:p:180-184
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012_2/AnaleFSE_2012_2_027.pdf
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    More about this item

    Keywords

    accounting policy; accounting option; creative accounting;
    All these keywords.

    JEL classification:

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

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