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Kreatywna księgowość a ocena kondycji finansowej przedsiębiorstwa

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Bober P., Uniwersytet Ekonomiczny w Poznaniu; Wydział Zarządzania; Katedra Zarządzania i Analizy Zasobów Przedsiębiorstwa
Acta Universitatis Lodziensis. Folia Oeconomica
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2012
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vol. 262
EN
The aim of this paper is to present issues related to the reliable assessment of the financial health of companies applying creative and aggressive accounting. The first describes the essence of creative and aggressive accounting, and indicated the reasons why policy-makers decide on their use. Then discusses the accounting techniques which have a direct impact on the assessment of financial health.
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