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Kreatywna rachunkowość

100%
Szewczyk-Jarocka M.
Zeszyty Naukowe PWSZ w Płocku. Nauki Ekonomiczne
|
2015
|
vol. 1(21)
29-38
EN
The aim of this article is to illustrate to the problems of falsification of financial statements. The paper presents the idea of creative bookkeeping, substance falsification of financial statements, the circumstances of falsification of financial statements, the violation of accounting principles, objectives and methods of falsification of financial statements, ethics and criminal responsibility. In many cases the author gives practical examples of both domestic and foreign operators.
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