Abstract

The concept of creative accounting of interest by accountants and auditors is very large in recent years, especially after the collapse of several leading companies as a result of manipulation of accounts and for the elimination of the latter appeared International Financial Reporting Standards in order to improve the presentation, assessment recording and accounting disclosure and it focused our study on creativity accounting through the International Financial Reporting Standards, focusing on the analysis of innovation in the field of cash flows and accounting standards and International Financial Reporting Standards for small, medium and him. we divide the study into three areas we discussed in the first pillar the theoretical framework for innovation accounting review in The second axis the International Accounting Standards / International Financial Reporting Standards to demonstrate creativity in the third pillar of the international standards to reach in the end the results revealed by this study.

DOI:10.52113/6/2014-4-8/1-52