Abstract

SOLA UYAGUARI, José Luis. Literary evaluation on creative accounting applied to IFRS. Podium [online]. 2019, n.35, pp.23-42. ISSN 2588-0969.  https://doi.org/10.31095/podium.2019.35.2.

This article aims to explore and expand the literature on creative accounting in the current International Financial Reporting Standards (IFRS) to analyze how standards can be used to manipulate financial statements. The methodology that was applied was the inductive method through a review of exploratory literature. A case study was analyzed to have as a main result a comparative evaluation of real, optimistic and conservative scenarios of a company that uses IFRS standards. In addition, a systematic review was carried out to obtain an analysis of data on the literature published from 2000 to 2016 related to issues of creative accounting in the IFRS / NIC and the interest of study through its historical evolution. In conclusion, creative accounting is a problem of relevant concern that takes advantage of the margin of interpretation of accounting rules and regulations to manipulate the financial image of the company at its convenience without falling into fraud by operating within the framework of the law.

Keywords : International Financial Reporting Standards, IFRS; International Accounting Standards, NIC; Creative accounting, profit management, accounting regulations.

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