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Creative accounting – tangible assets and amortization

Author

Listed:
  • Csongor CSŐSZ

    ()

  • Partenie DUMBRAVA

    () (UNIVERSITY „BABEŞ-BOLYAI” FACULTY OF ECONOMICS AND BUSINESS ADMINISTARTION, CLUJ NAPOCA)

  • Albert MÁRTON

    () (SAPIENTIA UNIVERSITY - FACULTY OF TECHNOLOGY AND SOCIAL SCIENCES, MIERCUREA CIUC)

Abstract

Evaluation is a necessary first order and consists of expressed using monetary standard the assets, processes and resources of the entities. Economic entities and their leaders have different techniques for handling information presented in the annual statements: to influence the results or to change the entity financial position. The most used creative accounting techniques for tangible assets are the following: treatment of amortization and impairments policy, the revaluation of tangible assets, capitalization of expenses subsequent to commissioning (capitalize or not the expenses) and treatment of development costs. The objective of this paper is to present the influence of the amortization policy used by entities in Romania and Hungary by a case study on the annual financial statements.

Suggested Citation

  • Csongor CSŐSZ & Partenie DUMBRAVA & Albert MÁRTON, 2012. "Creative accounting – tangible assets and amortization," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 767-774, May.
  • Handle: RePEc:tdt:annals:v:xviii:y:2012:p:767-774
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    File URL: http://fse.tibiscus.ro/anale/Lucrari2012/kssue2012_126.pdf
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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.
    2. Oriol Amat & John Blake & Ester Oliveras, 2000. "The ethics of creative accounting: Some Spanish evidence," Economics Working Papers 455, Department of Economics and Business, Universitat Pompeu Fabra.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    creative accounting; amortization; accounting profit; assets value;

    JEL classification:

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

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