Creative Accounting

Creative Accounting

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Description

Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. Creative accounting and earnings management are euphemisms referring to accounting practices that may follow the letter of the rules of standard accounting practices, but certainly deviate from the spirit of those rules. They are characterized by excessive complication and the use of novel ways of characterizing income, assets, or liabilities and the intent to influence readers towards the interpretations desired by the authors. The terms "innovative" or "aggressive" are also sometimes used.The term as generally understood refers to systematic misrepresentation of the true income and assets of corporations or other organizations. "Creative accounting" is at the root of a number of accounting scandals, and many proposals for accounting reform - usually centering on an updated analysis of capital and factors of production that would correctly reflect how value is added.show more

Product details

  • Paperback | 64 pages
  • 152 x 229 x 4mm | 104g
  • Commun
  • United States
  • English
  • 6135913271
  • 9786135913279