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21 21 2010
ahmedallache@yahoo.fr

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3000300070 3773030000:
fatihabouhrine@yahoo.fr :
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Abstract:
The concept of creative accounting of interest by accountants and auditors is very large in
recent years, especially after the collapse of several leading companies as a result of
manipulation of accounts and for the elimination of the latter appeared International Financial
Reporting Standards in order to improve the presentation, assessment recording and
accounting disclosure and it focused our study on creativity accounting through the International
Financial Reporting Standards, focusing on the analysis of innovation in the field of cash flows
and accounting standards and International Financial Reporting Standards for small, medium
and him.
we divide the study into three areas we discussed in the first pillar the theoretical framework
for innovation accounting review in The second axis the International Accounting Standards /
International Financial Reporting Standards to demonstrate creativity in the third pillar of the
international standards to reach in the end the results revealed by this study.
Key words: creative accounting IAS / IFRS small and medium entity

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( ) http://alyasmen.net/vb/showthead.php?3014 . 2010/03/20
Diana Balaciu, Victoria Bogdan, Alina Beattrice Vladu: A BRIEF REVIEW OF CREATIVE ACCOUNTING
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Rosse M.skinner, J.alex milburn, adaptation franaise nadi chlala, jacques fortin : normes comptables analyse et concepts,
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Idem, pp771-774.
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Robert obert: le petit IFRS, dunod, France, 2006, p 11
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Wolfgang Dick, Franck Missonierpiera: comptabilit financire en IFRS, Pearson Education, France, 2006, pp315 321.
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2006 . 215-205
9 : 2004 .154-153

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