El fraude en la interpretación de la norma contable

Abstract

The aim in this research is the analysis of financial accounting fraud as a mean for giving a false representation of the accounts. In fact, we focus on the interpretation on accounting rules which requires the previous review of the interpretative activity with the tools and characteristics used by researchers and Courts of Justice. Accounting fraud is related to legal fraud in a species to gender relationship. This is the reason why we consider that it is very important the prior analysis of legal fraud. Therefore, we study the evolution until its addition to Spanish Code as well as its elements and the differences with another institutions. It allows us to examine professional rules and papers on this topic. We conclude that there is a confusion on the definition of accounting fraud due to the mix of several legal problems with different solutions. The analysis of the legal proceedings of Courts is appropiated to define its content and for the recognition of the transactions between related parts (especially in horizontal groups) as the ideal area for misrepresentating accounting information. To conclude, we must take care on this particular topic to avoid the disastrous implication of accounting fraud.