07_Cernusca_Lucian_RO_EN

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           POLITICI DE DISTORSIONARE A
         PERFORMANŢELOR FINANCIARE ALE
                 ÎNTREPRINDERII

   ENTERPRISE’S FINANCIAL PERFORMANCES
          MANIPULATING TACTICS

                                                                  Conf.univ.dr. Lucian CERNUŞCA
                                                                    Universitatea „Aurel Vlaicu” din Arad


Abstract: In 2001 the Romanian legislators opted for harmonizing the Romanian accounting system with
the European and international accounting legislation. Once this program has been launched, the
development and creating of accounting policies by enterprises has become an important issue, as the
accounting policies offer a better relevance of the financial information and lead to a better managerial
decision making. The author explains in the article what accounting policies are, why they are used and
where the accounting manipulations meet the accounting fraud, giving examples of well known
accounting scandals that lead to a new accounting fraud legislation in the United States of America.

Keywords: accounting system, accounting policies, manipulation, bad accounting, fair accounting, fraud

				
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posted:9/15/2012
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