«Международный бухгалтерский учёт»
 

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Креативный учет: быть или не быть?

Журнал «Международный бухгалтерский учет»
т. 21, вып. 5, май 2018

Получена: 26.03.2018

Получена в доработанном виде: 11.04.2018

Одобрена: 25.04.2018

Доступна онлайн: 15.05.2018

Рубрика: ТЕОРИЯ БУХГАЛТЕРСКОГО УЧЕТА

Коды JEL: М41

Страницы: 502–519

https://doi.org/10.24891/ia.21.5.502

Устинова Я.И. кандидат экономических наук, доцент кафедры информационно-аналитического обеспечения и бухгалтерского учета, Новосибирский государственный университет экономики и управления «НИНХ» (НГУЭУ), Новосибирск, Российская Федерация 
ustinova_pr@mail.ru

ORCID id: отсутствует
SPIN-код: 2717-2143

Предмет. Феномен креативного учета получил широкое распространение по всему миру, в связи с чем интерес представляет анализ его последствий.
Цели. Комплексное авторское исследование позитивных и негативных сторон креативного учета, определение и обоснование пределов и условий его допустимости.
Методология. В процессе исследования использовались методы сравнительного, логического анализа, типологии и группировки, индукции и дедукции.
Результаты. Выделены морально-этические предпосылки, дающие основания для позитивной и негативной оценок креативного учета. Обобщены аргументы в пользу допустимости применения креативного учета, приведенные в трудах зарубежных авторов, и систематизирована их авторская интерпретация. Обоснованы допустимые пределы креативного учета и обозначены ограничения его применения. Аргументирована нерациональность полного исключения креативного учета из бухгалтерской практики и намечены векторы его конструктивного развития как результата и процесса.
Выводы. Сделан вывод о рациональности использования позитивных сторон креативного учета с ограничением его негативных проявлений посредством согласованных действий со стороны разработчиков учетных стандартов, регуляторов учетной профессии и со стороны самих компаний.

Ключевые слова: креативный учет, аргументы в пользу креативного учета, допустимые пределы креативного учета, ограничения креативного учета, этические нормы

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