إشكالية المحاسبة الابداعية وأثر المعايير الدولية للتقارير المالية عليها

Abstract

The interest of creative accounting has been increasing from Accountants & Auditors, whether Academics or Professionals recently, due to the collapse of some companies at the beginning of Millennium. It has reach its peak when Enron (American Company) and other big companies whack worked at different sectors collapsed. Then the demise Arthur Anderson, the Auditor of Enron, because it took responsibility of manipulation in financial statements numbers. However, most researchers concentrate on the negative impact of creative accounting and neglect positive impact of it.

     This research aims to identify creative accounting, its methods and its negative and positive effects on accountancy profession. The research also explains the development of IFRS and its role to remove or at least reduce the alternatives of accounting polices available in GAAP. The research concludes that there is a negative and positive impact of creative accounting, and a significantly contribution of IFRS in reducing negative impacts and proofing positive impacts of creative accounting. The research recommends to expand IFRS practice, and IASB to cancel any alternatives in valid standards.