ACCOUNTING POLICIES - A SOURCE OF INSPIRATION FOR CREATIVE ACCOUNTING

The choice and application of accounting policies by the economic entity is a flexible process based on the reasoning of professional accountants. This flexibility leads to the reporting of different results obtained by entities in similar or identical situations. Thus, a possible manipulation of the financial statements appears, with direct consequences on the decisions taken by the users of the financial-accounting information. In this scientific approach, I intend to analyze the impact of the accounting policies and options chosen by the entity on the financial statements. The research undertaken is based on a review of the literature and legislation in force, as well as on an empirical study that will help me to draw relevant conclusions.