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CREATIVE ACCOUNTING AND CONSISTENCY

Journal of the International Academy for Case Studies, 2021-08, Vol.27 (6), p.1-2 [Peer Reviewed Journal]

Copyright Jordan Whitney Enterprises, Inc 2021 ;ISSN: 1078-4950 ;EISSN: 1532-5822

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  • Title:
    CREATIVE ACCOUNTING AND CONSISTENCY
  • Author: Jowel, Branka
  • Subjects: Accounting procedures
  • Is Part Of: Journal of the International Academy for Case Studies, 2021-08, Vol.27 (6), p.1-2
  • Description: The rise of "creative accounting'" practices, Associate in devising expression for concealing some unfavourable money details and lightness favourable ones to form an effect of sound money health has resulted within the accounting profession taking additional hits to its quality. it's a standard incontrovertible fact that the recent depression witnessed companies that hid a number of their liabilities "off the books"" or "off-balance sheer" things, the method within which the accounting profession functions has come back below revived scrutiny by the regulators. The descriptive theories described the primary serious arrange to systemise the body of information current in accounting norms by recourse to description of the accounting practices instead of prescribing what have to be compelled to be done or predicting and explaining what has to be done. [...]the event of the normative accounting theories was characterised by a spotlight on estimation instead of observation that slot in nicely with the current worldview of these decades wherever growth was the mantra and companies required to form choices on the quality of a selected course of action from the money perspective Bhasin (2016).
  • Publisher: Arden: Jordan Whitney Enterprises, Inc
  • Language: English
  • Identifier: ISSN: 1078-4950
    EISSN: 1532-5822
  • Source: ProQuest Central
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