accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific … accounting issues except, in outline only, depreciation and the tax-free revaluation of assets from 1977 to 1983. The absence of … a detailed study of the major tax/accounting linkages for Spain is of particular importance because the relationship is …

The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process … whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business …'. To investigate the ethical issues raised by creative accounting we will: - Explore some definitions of creative …

sectors, agriculture has traditionally been excluded from accounting standards. Nevertheless, to support its Common … accounting cycle but as an extensive questionnaire. This questionnaire refers to assets, liabilities, revenues and expenses, and …, the definitions used in the questionnaire and the way data is aggregated often appear flawed from an accounting …