Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting
Study regarding the Quality of Accounting Information under the Conditions of using Creative Accounting

Summary/Abstract: This paper aims to present actual problems concerning financial accounting information under increased use of creative accounting practices. For this purpose we present the current conceptual framework for financial reporting used in Romania and its limitations when using creative accounting and the role of accounting policies and principles in obtaining relevant accounting information. Finally, we will synthesize the main creative accounting techniques and their application to the consequences of economic entities

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