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CREATIVE ACCOUNTING (CA) (GUIDELINES)

GOOGLE SEARCH ON CREATIVE ACCOUNTING AND COMPILATION OF


NOTES UNDER THE FOLLOWING SUB-HEADINGS:

a) Definition of CA GROUP 5
b) Legality of CA

c) Forms of CA GROUP 5
d) Techniques of CA

e) Motives of CA
i) CA activities that are favourable to Management GROUP 4
ii) CA activities that are favourable to Investors

f) Areas prone to CA
i) CA in the SOCI GROUP 2
ii) CA in the SOFP

g) Efforts to curb CA
i) at international level GROUP 1
ii) at regional and local level

h) Detailed Cases of CA
i) internationally GROUP 1
ii) regionally
ii) locally

NB: Examples should be provided where necessary.

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