المحاسبة الإبداعية و أساليب ممارستها في القوائم المالية

الملخص EN

This study aims to find the various aspects of the creative accounting and stand on the various methods and motives of the exercise and because of its profound impact on the qualitative characteristics of financial information and the objectives of the financial statements in general and the users of these data, and audit and the auditor examiner them in particular.

The study found that the practice of creative accounting include the exploitation of different methods to achieve short-term goals by showing the image does not represent the reality of the financial statements of the company.