National Repository of Grey Literature 13 records found  previous11 - 13  jump to record: Search took 0.01 seconds. 
Creative accounting with impact on income tax
Kudláčková, Pavla ; Polák, Martin (advisor)
In this thesis I will try to clarify the concept of "creative accounting". I will engage in describing individual techniques that could lead to a wrong statement. Then, I will continue to identify more specific processes that affect the overall management. In conclusion, I work on reasons that lead to practices of creating accounting and also its consequences.
True and fair view of accounting of SMEs
Laboutka, Marek ; Randáková, Monika (advisor)
This bachelor work is about quality of accounting of SMEs in Czech Republic and about selected deficiencies of entrepreneurial entities, which appear in accounting of SMEs most often. At the end of my work is made a proposal of solution of current quality of reports of SMEs.
Kreativní účetnictví
Zahrádková, Petra ; Pelák, Jiří (advisor) ; Vašek, Libor (referee)
Tato diplomová práce se zabývá vymezením technik, které mohou vést k vykazování nesprávného obrazu o finanční situaci a výkonnosti podniku. Popisuje praktiky jak window dressingu, tak mimobilančního financování. Uvádí, jak tyto metody ovlivní roční účetní výkazy a možná rozhodování jejich uživatelů. Zabývá se také možností jejich odhalování a případné prevence.

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