Abstract
Financial statements and accounting documents are a certificate of financial and financial position as well as the business performance of the entity. In its beginnings, creative accounting was conceived as an instrument of an objective presentation of the financial position and business results of business entities through the financial statements within the accounting regulatory framework. Initially, profit management efforts are legal and within the applicable financial reporting framework. However, over time, accounting techniques become inadmissible, unlawful and contrary to generally accepted accounting principles. Then the haircut of the financial result becomes illegal and turns into falsification of the financial statements. The aim of the paper is to synthesize knowledge about forms of creative accounting in order to indicate the importance and the need for reliable and quality financial reporting. Namely, this paper aims to contribute to the understanding and understanding of how accounting manipulations and the management of the financial result of an enterprise are manipulated.
Highlights
Pre svega krivotvoreni finansijski izveštaji ne odražavaju pravu ekonomsku vrednost izveštajnog subjekta, već sadrže latentne rezerve ili skrivene gubitke koji nisu vidljivi na prvi pogled, a kao takvi ugrožavaju pouzdanost i upotrebnu vrednost izveštaja
Creative accounting was conceived as an instrument of an objective presentation of the financial position and business results of business entities through the financial statements within the accounting regulatory framework
This paper aims to contribute to the understanding and understanding of how accounting manipulations and the management of the financial result of an enterprise are manipulated
Summary
Pre nego što definišemo pojam kreativno računovodstvo (creative accounting), potrebno je istaći da ovo nije jedini izraz koji se može naći u stručnoj literaturi. „kreativno računovodstvo“ podrazumeva postupke koji se koriste da bi se manipulisalo podacima u finansijskim izveštajima, uključujući agresivno računovodstvo, primenu računovodstvenih principa suprotnu njihovom duhu, lažno finansijsko izveštavanje i sve postupke koji vode ka upravljanju dobitkom ili manipulisanju prihodima (Škarić Jovanović, 2007). Kreativno računovodstvo se može pojaviti u dva oblika, i to: a) bez kršenja računovodstvenih pravila i normi (unutar regulatornog okvira) – tzv. Te se može reći da postoji veoma tanka linija između upotrebe tehnika kreativnog računovodstva i radnje koja se prema standardima definiše kao kriminalna radnja, odnosno nameran čin koji izvrši jedno ili više lica (rukovodioci, odgovorna lica, zaposlena u klijentu revizije ili treća lica), uključujući i obmanjivanje, u cilju sticanja protivpravne koristi (Petrović et all., 2016). Ova vrsta nezakonitosti u suštini podrazumeva namernu netačnu tvrdnju određenih finansijskih vrednosti kako bi se ojačao privid profitabilnosti i uspešnosti poslovanja privrednog društva, ali i obmanuli akcionari i kreditori
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