True and Fair View: Incentive or Inhibitor for Creative Accounting?
The objective of accounting is to present information about the financial position, changes forthe financial position and performance of an economic entity and the financial statements mustpresent a true and fair view of the economic reality for the enterprise concerned. Creativeaccounting is a pres...
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| Format: | Article |
| Language: | English |
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Ovidius University Press
2017-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
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| Online Access: | http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/11.pdf |