CASH FLOW ACCOUNTING CREATIVITES

Financijski izvještaji su finalni proizvodi raĉunovodstva koja trebaju prezentirati istinit i fer prikaz financijskog stanja i financijskog prometa izvještajnog subjekta. Drugim rijeĉima, financijski izvještaji trebaju pruţati vaţne i istinite raĉunovodstvene informacije koje će posluţiti njihovim korisnicima prilikom donošenja poslovnih i drugih odluka. Kako je osnovna ideja kreativnog raĉunovodstva bila da uz pomoć zakonom dopuštenih kreativnosti poboljša poslovni poloţaj poduzeća, uveden je prilagodljiv naĉin primjene raĉunovodstvenih postupaka. Unatoĉ raĉunovodstvenim pravilima i osnovnoj ideji kreativnog raĉunovodstva brojna poduzeća su zloupotrijebili odreĊene prilagodbe raĉunovodstvenih postupaka, što je u konaĉnici rezultiralo stvaranjem manipulativnog raĉunovodstva.Financial statements are final products of accounting that need to present an accurate and fair view of the financial state and financial traffic of the reporting subject. In other words, financial statements must give important and valid accounting information that will serve their users during their decision making of business and other decisions. As the basic idea of creative accounting was to improve the business position of businesses with the help of the laws of legal creativity, a flexible way of applying accounting procedures was introduced. Despite the accounting rules and the basic idea of creative accounting, many companies had abused specific adjustments of accounting procedure, what in final resulted with creating manipulative accounting. In this kind of work the most attention is focused on the statement of cash flow and the technique that companies use to increase their money flow by falsification