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The Use and Abuse of Creative Accounting

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by

Veronika Hughes

on 3 December 2012

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Transcript of The Use and Abuse of Creative Accounting

The Use and Abuse of Creative Accounting Financial numbersGames Agenda What is Creative Accounting? Methods of Creative Accounting and Resolutions Importance of Creative Accounting
- use and abuse? Role of Governance in Creative Accounting Motivation for Creative Accounting CONCLUSION What is Creative Writing?
Methods of Creative Accounting and Resolutions
Motivation for Creative Accounting
Importance of Creative Accounting- use or abuse?
Role of Governance in Creative Accounting
Conclusion



CA- ‘is a process whereby accountants use their knowledge of accounting rules to manipulate the figures in the accounts of a business’. (Oriol Amat et al )
To meet Internal Targets
Meet External Expectations
Provide Income Smoothing
Window Dressing for IPO or Loan
Taxation
Change in Management Misuse of Accounting Policies







Changes in Accounting Policy
Disclosure of all activities to stakeholders:
Fair?
Timely?
Appropriate?
It is not possible to completely restrict or stop the misuse or abuse of creative accounting practices
Methods of Creative Accounting and Resolutions
Full transcript