Munich Personal RePEc Archive

Literary evaluation on creative accounting applied to IFRS

Sola, Jose Luis (2019): Literary evaluation on creative accounting applied to IFRS. Published in: PODIUM , Vol. 35, (2 June 2019): pp. 23-42.

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This descriptive paper aims to relate the application of creative accounting with current International Financial Reporting Standards (IFRS), with the objective of analyzing the measure to which standards can be used to shape the benefits of companies in conservative and optimistic scenarios according to the Convenience.

The methodology applied was the inductive method through the literature review considering aspects such as basic definitions about creative accounting, followed by their reasons for putting it into practice. This essay exposes various adjustments of international accounting standards using creative accounting. After introducing several concepts, techniques and analysis, a revised case study was applied to the main outcome of a benchmarking of real, optimistic and conservative scenarios of a company using IFRS and the impact analysis of the application of creative accounting in its financial statements.

In addition, with the literature found, a systematic review was conducted to obtain an analysis of data on the literature published from 2000 to 2016 related to creative accounting issues in IFRS / NIC and the interest of study through its historical evolution.

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