المحاسبة الإبداعية و علاقتها بالمعايير الدولية للإبلاغ المالي

Abstract EN

This article highlights creative accounting and its impact on international accounting standards as well as international standards for financial reporting by providing concepts related to both creative accounting and international accounting standards .

We have also explained how these standards are used in the practice of creative accounting .It has been concluded that creative accounting is to follow the tricks and manipulation of accounting figures and misleading them.

As for international financial reporting standards, their development has greatly contributed to the reduction of creative accounting methods that serve the interests of certain parties and may harm other parties benefiting from the financial statements.