The essence of creative accounting

The paper examines the concept of "creative accounting", considers its essence, as well conditions origin and implementation. It is established that a necessary condition for creative accounting to help company find ways solve problem increasing costs by improving processes organization work. Negative positive impact on development principles. reasons using data manipulation in financial statements are summarized. manifestation accounting, sides, application defined. has been proven mechanisms manipulating statements, even within law, some extent lead account misuse. This affects confidence users statements. To date, questions about possibility procedure functions application, relationship with at enterprise level remain underdeveloped. Fully agreeing selected groups methods, it should be noted creativity manifested definition policies enterprise, not fraud manipulation. choice these methods fairly wide range, which based professional judgment accountant, proves need accounting. Considering manipulation, their connection one confuse Practice shows any can used various management needs (including fraud). Therefore, position professionalism ethics. Existence alternative conducting enables businesses manipulate reporting indicators current legislation. In recent years, scientists often pay attention study