Can the ASB really reduce creative accounting?

Can the ASB really reduce creative accounting?
By:Marcus Matthias Keupp
Published on 2002-10-21 by GRIN Verlag



Essay from the year 2001 in the subject Business economics - Accounting and Taxes, grade: A+, University of Warwick (Warwick Business School), 8 entries in the bibliography, language: English, abstract: The spectacular breakdown of Polly Peck impressively demonstrated the role of creative accounting in the 1980s. Although many companies were not doing well, creative accountants could easily deceive shareholders by manipulating figures. The Companies Act requires financial statements ′to give a true and fair′ (i.e., factual and unbiased) ′view′. This enables user groups to properly assess a company′s financial position. If, however, accountants are free to arbitrarily manipulate figures, this becomes impossible. Therefore efforts had to be made to confine the extent of creative accounting. By defining creative accounting (section 2), a critical evaluation of measures (section 3) and the conclusion (section 4), this essay will show that the measures introduced by the ASB are powerful to contain present creative accounting. However, they will not prevent future creative accounting.

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Book which was published by GRIN Verlag since 2002-10-21 have ISBNs, ISBN 13 Code is 9783638149129 and ISBN 10 Code is 3638149129

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