KREATYWNA RACHUNKOWOŚĆ

Abstrakt

Summary
The aim of this article is to illustrate to the problems of falsification of financial
statements. The paper presents the idea of creative bookkeeping, substance falsification
of financial statements, the circumstances of falsification of financial
statements, the violation of accounting principles, objectives and methods of
falsification of financial statements, ethics and criminal responsibility. In many
cases the author gives practical examples of both domestic and foreign operators.
Key words: creative accountancy, falsification of financial statements, ethics,
violation of principles