Contabilitatea creativă: tehnici de contabilitate creativă privind imobilizările, activele circulante, capitalurile și datoriile

Abstract

This research paper summarizes the approaches used in creative accounting, focusing on the tools used. To address this issue, we have used a variety of materials, with a preference for accounting research and academic journals. Our discussion demonstrates the applicability of creative accounting in a wide range of areas, with a special focus on innovative accounting approaches that are applied in the management of fixed assets, current assets, equity and liabilities. In the last part, we propose a comparative case study highlighting the influence of the use of creative techniques on the presented results. CZU: 657.1:005.573; JEL: M41 Accounting