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Contabilitatea creativă: tehnici de contabilitate creativă privind imobilizările, activele circulante, capitalurile și datoriile
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| dc.contributor.author | Eremia, Ana
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| dc.contributor.author | Culea, Elena
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| dc.date.accessioned | 2025-06-27T06:12:18Z | |
| dc.date.available | 2025-06-27T06:12:18Z | |
| dc.date.issued | 2025 | |
| dc.identifier.isbn | 978-9975-168-25-0 (PDF) | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/4234 | |
| dc.description | EREMIA, Ana și Elena CULEA. Contabilitatea creativă: tehnici de contabilitate creativă privind imobilizările, activele circulante, capitalurile și datoriile = Creative Accounting: Creative Accounting Techniques Regarding Fixed Assets, Current Assets, Equity and Liabilities. Online. Coord. șt.: Lăcrămioara MANSOUR. In: Challenges of Accounting for Young Researchers: International Student Scientific Conference, ISSC 2025, 9th Edition, March 14-15, 2025: Collection of scientific articles. Chişinău: SEP ASEM, 2025, pp. 180-182. ISBN 978-9975-168-25-0 (PDF). Disponibil: https://doi.org/10.53486/issc2025.51 | en_US |
| dc.description.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 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | SEP ASEM | en_US |
| dc.subject | creative accounting | en_US |
| dc.subject | financial position | en_US |
| dc.subject | creative techniques | en_US |
| dc.subject | distortion of economic events | en_US |
| dc.subject | accounting environment | en_US |
| dc.subject | manipulation | en_US |
| dc.title | Contabilitatea creativă: tehnici de contabilitate creativă privind imobilizările, activele circulante, capitalurile și datoriile | en_US |
| dc.title.alternative | Creative Accounting: Creative Accounting Techniques Regarding Fixed Assets, Current Assets, Equity and Liabilities | en_US |
| dc.type | Article | en_US |
