إشكالية المحاسبة الإبداعية و أثر المعايير الدولية للتقارير المالية عليها

الملخص EN

The interest of creative accounting has beenincreasing from Accountants & Auditors whether Academics or Professionals recently due tothe collapse of some companies at the beginning of Millennium.

It reachedits peak when Enron (American Company) and other big companies who worked at different sectors collapsed.

Thenthe demise of one of the “big five” Arthur Anderson the Auditor of Enron because it took responsibility of manipulationin financial statementsnumbers.

However most researchers concentrate on the negative impact of creative accounting and neglect positive impact of it.

This research aims to identify creative accounting its methods and its negative and positive effects onaccountancy profession.

The research also explains the development of IFRS and its role toremove or at least reduce the alternatives of accounting polices available in GAAP.

The research concludes hat there is negative and positive impact of creative accounting and a significantly contribution of IFRS in reducing negative impacts and proofing positive impacts of creative accounting.

The research recommends to expand IFRS practice and IASB to cancel any alternatives in valid standards.