Problemy w identyfikowaniu rachunkowości kreatywnej i rachunkowości agresywnej w teorii i praktyce
Problems in identifying creative accounting and aggressive accounting in theory and practice

Summary/Abstract: Creative accounting and aggressive accounting in both theory and practice of business are often equated with each other. This article attempts to define these two concepts and distinguish between them. Various definitions of creative accounting and aggressive accounting are cited, different aspects of this issue are discussed, and the views of national and international authorities in the field of accounting are presented.

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