Creative accounting as one of the global tools for detecting fraud in Europe

Research background: The issue of fraud is a real and not an exceptional phenomenon in today’s global economies. Fraud arises businesses at different levels from motivations. However, with the development fraud, methods are also being developed to help detect such fraud. Therefore, present paper focused on creative accounting as one tools for detecting these scams. consists four parts. first part deals accounting. second describes techniques “windows dressing”, “off-balance-sheet financing” “earnings management”. third article analysis detection Central Western Europe. includes discussion. fourth conclusions issue. Purpose article: describe One aims this analyse Methods: In processing paper, descriptive method, analysis, mathematical statistical methods, graphic comparison synthesis were used. Findings & Value added: provide overview conditions creation accounting, procedures, fight against result comprehensive view frauds