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Креативный учет: понятие, предпосылки, мотивы и техника в трудах зарубежных ученых

Журнал «Международный бухгалтерский учет»
т. 21, вып. 4, апрель 2018

Получена: 13.03.2018

Получена в доработанном виде: 21.03.2018

Одобрена: 29.03.2018

Доступна онлайн: 14.04.2018

Рубрика: ТЕОРИЯ БУХГАЛТЕРСКОГО УЧЕТА

Коды JEL: М41

Страницы: 388–412

https://doi.org/10.24891/ia.21.4.388

Предмет. Развитие бухгалтерского учета на рубеже XIX–ХХ вв. сопряжено с постоянным усложнением правил формирования показателей финансовой отчетности. Но эти правила носят дискретный характер, оставляя часть вопросов вне сферы регулирования, а темпы их актуализации не сопоставимы с темпами развития бизнеса. Кроме того, чем сложнее правило, тем больше возможностей истолковать его в нужном аспекте и на практике реализовать принятый подход к формированию финансовой информации в желаемом аспекте. Все это служит основой для возникновения и развития креативного бухгалтерского учета.
Цели. Комплексное авторское исследование проблематики трактовки понятия «креативный учет», его предпосылок, мотивов и техники в трудах зарубежных ученых. Выявление сущностных признаков креативного учета, его достоинств и недостатков, определение и обоснование пределов и условий его допустимости.
Методология. В процессе исследования использовались методы сравнительного, логического анализа, типологии и группировки, индукции и дедукции.
Результаты. Трактовки понятия «креативный учет» сгруппированы в зависимости от степени отклонения от требований учетных стандартов и намерений составителей отчетности, стоящих за этими отклонениями. Предпосылки креативного учета классифицированы на внешние и внутренние с позиции администрации компании и собственные и навязанные – с позиции бухгалтера компании. Среди мотивов креативного учета выделены те, которые непосредственно связаны с концепцией достоверного и добросовестного взгляда, а технические приемы креативного учета включают в себя те, что направлены на числовые показатели отчетности и на содержание пояснений.
Выводы. Выявлены сущностные признаки креативного учета, его достоинства и недостатки. С учетом значимости позитивных аспектов креативного учета сделан вывод о целесообразности санкционирования его использования, определены и обоснованы пределы и условия его допустимости.

Ключевые слова: концепция достоверного и добросовестного взгляда, креативный учет, этические нормы, учетные стандарты, профессиональное суждение

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