From creative to fraud accounting

Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/1234567890/447

Title:	From creative to fraud accounting
Authors:	Erhan, Lica Vrabie, Victoria Burlacu, Gloria Sfeclă, Marina
Keywords:	creative accounting fraud accounting accounting options and policies
Issue Date:	Nov-2017
Publisher:	ASEM
Abstract:	The aim of this article is to explain the differences between creative accounting and fraud, because creative accounting does not mean necessarily breach accounting rules and regulations, but it can be done well within the law. Also, should be understood where is the border between those two concepts, because the line is very thin and economic agents may meet a lot of problems because of this misunderstanding. JEL: M41; F30
Description:	ERHAN, Lica, VRABIE, Victoria, BURLACU, Gloria, SFECLĂ, Marina. From creative to fraud accounting. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 199-203. ISBN 978-9975-75-895-6.
URI:	${dspace.ui.url}/handle/1234567890/447 http://irek.ase.md:80/xmlui/handle/1234567890/447
ISBN:	978-9975-75-895-6
Appears in Collections:	2.Articole

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