Rachunkowość kreatywna a wartość informacyjna sprawozdań finansowych
CREATIVE ACCOUNTING AND THE INFORMATION VALUE OF FINANCIAL STATEMENTS

Summary/Abstract: Creativity in accountancy is a result of existing principles binding in accountancy. Identification of trends and the estimation of the impact of creative accountancy applications on the information value of financial statements is the aim of the article. Superior principles of accountancy and quality criteria of financial statements provide a framework for companies information standards. The adopted methods of valuation influence their design. The goal and objectives of accounting determine the quality of information that it provides. Main theses of the article refer to cognitive aspects of creative accountancy and its role in the shaping and presentation of economic data. The main focus is on the issue of information usefulness in the light of measurement methodology, valuation and presentation of financial statements elements.

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