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Creative accounting - motivation, instruments, practice
Procházka, Jan ; Zelenka, Vladimír (advisor) ; Zelenková, Marie (referee)
The thesis deals with the motives and instruments that can be used by corporate management to adjust the accounting within the law resulting in creative accounting. There are given possible examples of accounting in practice for the various options according to Czech accounting legislation and IFRS and in some cases indicated view of the problem within U.S.GAAP. The thesis describes reasons which lead corporate management to creative accounting, there are further analyzed groups that should oversee the accounting or have an impact on the creation of laws that restrict creative accounting or vice versa support. The thesis also describes the importance and influence of information, methods of their extraction and their use not only for creative accounting. It also discusses consolidation, which can be used by management to adjust corporate statements in order to enhance the image of the company. The work concludes with a chapter focusing on banking sector where is shown that a large number of banks there are not doing so well as their annual reports show.
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Application of selected practices of creative accounting in connection with tax reduction of an individual entrepreneur
Rajdl, Jan ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
Creative accounting is often connected with larger companies that try to overestimate their reported profit by using creative accounting. It is usually performed in order to attract potential investors or to gain a higher credit from the financial institutions. The aim of this bachelor thesis is the effort to point out that using of creative accounting cannot be connected only with overestimation of the financial statements by companies and consequently to outline the alternative interpretation and application of creative accounting by other subjects. These accounting entities are represented in the thesis by a Czech individual entrepreneur through whom the specific examples how to use creative accounting in order to underestimate reported profit are shown. Such efforts will result among other things in a lower tax payment flowing to the state budget.
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Creative accounting
Horák, Matěj ; Procházka, David (advisor) ; Molín, Jan (referee)
Creative accounting within the meaning of false information in the financial statements of companies. The term "creative accounting" in historical context - Enron, Big five (audit firms), SOX. Definition of an offender profile and his main motives. Punishments in the Czech Republic compared to the U.S. The most recent cases of creative accounting frauds - Olympus, Lehman Brothers, Barclays, Groupon,Czech Airlines.
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creative accounting
Havlůj, Zdeněk ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
In this thesis I try to clarify the concept of "creative accounting ". First I define the difference between error and fraud. Then I try to compare two different accounting systems (IFRS and Czech accounting standards). I specify the major differences between these two systems (the valuation of assets, the principle of revenue recognition etc.) and I compare their impact on the financial statements. In the end I consider the role of adoption of the Sarbanes-Oxley Act in relation to the creative accounting.
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The development of the greek economy since the euro adoption until the present
Poláček, Jiří ; Černá, Iveta (advisor) ; Čajka, Radek (referee)
The aim of this bachelor's thesis is to evaluate the situation and the development of the Greek economy during the period 2001 to 2011 and to demonstrate that an economic development, such as Greece's during this time, should not have been repeated by any country using a market economy. The thesis is divided into four parts. The first chapter covers theory and methodology, while the following chapters contain the EMU entry, organizing of the Olympic Games, the global economic crisis and also reform steps along with EU and IMF financial rescue package. The conclusion gives a prediction of the potential future development. A more realistic view on the situation is drawn from statistical data.
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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.
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The influence of creative accounting on reduction of tax basis
Mikeš, Jan ; Pelák, Jiří (advisor) ; Molín, Jan (referee)
This thesis should typify different real ways of tax basis interferences with the help of creative accounting. My thesis describes different examples uncovered by the tax office - reduction of revenues, rise of costs, acceleration of costs or relationships between related persons, that have an influence on tax basis. Components of my thesis are also the chapters on personal consumption of businessman, deficits, surpluses and mistakes.
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The creative accounting and accounting fraud as violation of fair and true view in accounting
DRÁBKOVÁ, Zita
The main objective of the thesis is to set certain limits of financial statements manipulation within Czech accountancy legislation. The autor focused on answers for the questions: ?What are acceptable limits of financial statement manipulation? and ?It is possible to set these limits?? The dissertation thesis searches for answers to the following question: ?What are the results of manipulated financial statements?? when assessing the financial health of a business entity and the predicative abilities of financial statements. The thesis includes a case report of Windows dressing creative accountancy practices and off-balance financing for two variants of possible manipulation of financial statements in connection to different results of financial health assessment of those two variants in the business entity. This dissertation thesis deals with the specific interpretation of accountancy data. Its second line deals with understanding of financial statement preparation and intents of those who prepare them. This dissertation thesis summarizes outcomes of possibility and limits of manipulated financial statements and their identification.
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Predicative ability of balance sheet in relation to faithful and honest picture of the accounting
BRÁZDOVÁ, Nela
The main point of my thesis is the analysis of predicative ability of balance sheet within statement of balances. Next point of my work is the concentrating on deficiencies in predicative ability of balance sheet in relation to faithful and honest picture. In the theoretical part is describe balance sheet, characteristics of particular items of assets and liabilities and financial analysis. The last section of theoretical part is about creative accounting. Creative accounting is manipulation with accounting data.
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