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Acest curs prezinta Contabilitate Creativa. Pentru a atinge scopul lucrării, autorii au plecat de la extinderea definiţiei uzuale a creativităţii în contabilitate prin examinarea a doua categorii principale de comportament întâlnit în rândul celor ce pregătesc situaţiile financiare Atunci când preparatorii situaţiilor financiare devin conştienţi de o propunere privind modificarea reglementărilor într-un sens care ii defavorizează, ei se angajează într .
In order to be able to do that, it is essential to develop values and virtues.
Since values provide a stimulus to act in a certain manner, and virtues are permanent dispositions promoting ethical behaviour, combined together can shape characters. This allows accountants to resist negative pressures of the environment, and permits them to .
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