Kreatywne i agresywne aspekty rachunkowości
Legal and economic aspects of creative accounting

Summary/Abstract: The term ‘creative’ accounting has recently become very popular. Its meaning can be perceived both in positive and negative terms. One can talk about ‘creative’ accounting when its rules and principles, permitted by accounting law, are meant to draw upfinancial reports. Such accounting has positive connotations. However, it is often confused with criminal practices such as fraud or embezzlement. Therefore it is suggested to call such accounting ‘aggressive’.

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