ТЕХНИКИ НА КРЕАТИВНО СЧЕТОВОДСТВО
CREATIVE ACCOUNTING TECHNIQUES

Author(s): Iavor Bachev
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: creative accounting; accounting techniques
Summary/Abstract: The paper attempts to summarize the main creative accounting techniques. The views of leading experts in this field are subject of discussion and classified. The paper also outlines the results of empirical studies on the of auditors’ and accountants’ perception about the techniques and methods of creative accounting.

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