Open AccessKreatywna księgowość a fałszowanie sprawozdań finansowych
Author(s) -
Maciej Tokarski
Publication year - 2008
Publication title -
przedsiębiorczość, edukacja
Language(s) - English
Resource type - Journals
eISSN - 2449-9048
pISSN - 2083-3296
DOI - 10.24917/20833296.4.28
Subject(s) - creative accounting , balance sheet , balance (ability) , smoothing , accounting , window (computing) , economics , management , business , finance , mathematics , computer science , accounting information system , psychology , statistics , neuroscience , operating system
The balance policy is not the art of what is possible but also the art of what is permissible bythe law. Testify about these occurrences qualified as: creative accounting, window dressing,incomes smoothing or off balance sheet financing. The aim of article is to present the mainfactors of creative accounting based on the examples of analyses many firms from the worldand Polish companies as an instrument of management in the company.