The principles & ethics of accounting practice

IB Business Management: The principles & ethics of accounting practice

Final accounts must be handled with some caution. Since there is no single accounting standard that is universally accepted, accountants can be creative in the compilation of final accounts. Creative accounting (or window dressing) is the legal manipulation of financial statements based on the accounting principles and rules in the country in order to make the figures look more flattering (in the same way that people...

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