عنوان انگلیسی مقاله:
Possibility to reveal creative accounting when determining the value of the forwarding companys assets
ترجمه فارسی عنوان مقاله:
امکان آشکارسازی حسابداری خلاق هنگام تعیین ارزش دارایی های شرکت حمل و نقل
ScienceDirect- Elsevier- None
Procedures and methods for determining the value of a transport or forwarding company are different. The purpose of determining
the value of the company, what results the company reports and also who performs the valuation has a significant influence on the
choice of the method. In addition to various other influences, the expert must also take into account the possibility of the existence
of interventions in the transport and forwarding companys accounting. Creative accounting practices follow from the theory of
accounting, but they record distorted economic changes in the company according to the wishes of various entities.
The most common reason is the reduction of the tax base, but the rare case is, on the contrary, the artificial improvement of the
achieved results. The aim of the paper is to analyze the procedures and methods for evaluating a company engaged in transport
and/or forwarding and to examine the significance of possible interventions in the accounting of the company and the possibility
of their detection by experts.
Keywords: forwarding | value of company | creative accounting | asset method