The article is devoted to the consideration of methods for identifying creative accounting that provide the ability for users of statements to assess the ability to rely on financial statements as an information basis for making economic decisions. At the same time, the initial assumptions for the use of various methods are substantiated, a classification of the methods used is given, an analysis of their strengths and weaknesses is carried out on the basis of the experience of foreign researchers. General recommendations are formulated for adapting the methods used abroad to Russian practice.