ممارسات المحاسبة الإبداعية في ظل النظام المحاسبي المالي.
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Date
2018
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جامعة مسيلة
Abstract
The application of a financial accounting system allows the use of different accounting methods and methods to deal with the same events and economic phenomena. It also involves some flexibility in the selection of accounting estimates, which allows for the exercise of creative accounting.
This paper aims to identify the most important gaps and alternatives that allow the practice of creative accounting under the financial accounting system, and ways of reducing it, by first addressing the nature of creative accounting by addressing the definition, types and consequences of their application, and then review the most important gaps In which accounting practice can be practiced under the financial accounting system. It has been divided into entries related to accounting, entries related to estimation and personal judgment, and finally entries related to the application of accounting principles, and then the researcher went to the most important gaps that Through which the practice of creative accounting in financial statements prepared according to the financial accounting system. The researcher then goes on to highlight the role of both disclosure and the list of cash flows and the principle of stability in reducing creative accounting.
Finally, we concluded that creative accounting is a form of manipulation in the accounting profession by following the tricks and methods of tiling and manipulating figures in order to show a certain situation that serves the interests of the administration at the expense of the rest of the users of the accounting information. To adopt some accounting principles, and adopt many accounting principles, some of which allow the exercise of creative accounting, and perhaps the most important principle of merit and the principle of caution and caution, which depends to a large extent on the appreciation and personal judgment, which gives the administration fled However, this does not preclude the availability of certain restrictions that limit these practices, namely, the activation of the principle of consistency as the change in accounting policies and estimates is not With the aim of improving the quality of accounting information. Accounting disclosure and the cash flow statement also play an important role in reducing creative accounting
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Keywords
Creative Accounting, Accounting Methods and Policies, Financial Accounting System, Assessment and Personal Governance