ACCOUNTING CREATIVE AS A REFLECTION OF CONTEMPORARY REALITIES FILLING FINANCIAL STATEMENTS
Journal Title: Молодий вчений - Year 2017, Vol 5, Issue 45
Abstract
The article is dedicated to reveal the essence of the concept of creative accounting, with its positive and negative manifestations in the current conditions of keeping the financial statements. The basic types and methods of useing creativety in accounting were studied. We have analyzed the possible methods of identification and prevention manipulation in financial statements, which are intended to mislead its users.
Authors and Affiliations
O. O. Avhustоva, Y. S. Denysevych, D. Y. Zaitseva
Keywords
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