Representation of Accounting Information

$10.00

SKU: REPO202481 Category:
  • Creative accounting
  • Contingent liability as per IFRS
  • Creative accountancy of ENRON

 

Assignment

In order to be of use to the users of such information it is very important that reported accounting information is relevant and faithfully represented. To this end, accounting rules and regulations are constantly being introduced and updated, but it may be seen that opportunities for creative accounting still exist.

 

Discuss the above statement. You should research and describe in some detail the current accounting rules and regulations in force to try and ensure that published accounting information meets the criteria of relevance and faithful representation.

 

You should also include a discussion of accounting information produced by at least two different organisations where it may be contested that creative accounting has occurred.

The learning outcomes for this assignment are:

  • Explain the importance of finance as a resource within an organisation
  • Demonstrate the process of company account preparation using accruals and prepayments

 
 

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