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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 analysis of leases according to IFRS
Martiník, Karel ; Krupová, Lenka (advisor) ; Müllerová, Libuše (referee) ; Doležal, Jan (referee)
A lease is used by many companies as an instrument of external financing by which their investing and operational needs are financed. The lease itself is divided under the existing accounting standard IAS 17 Leases - into two parts -- the finance and the operating. The different classification of the lease can be used - position of a lessee and the position of a lessor. The problem in the case of the lessee is that the division into the finance and the operating lease is very sophisticated and also enables the opportunity of the creative accountancy. The reason is that some companies instead of the finance lease recognise the operating lease and conversely. This fact results in a fact that the financial statements are not comparable and users cannot rely on them. This thesis analyses these problems and it is looking for the solutions for the lessees and the lessors.
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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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The creative accounting - Accounting and tax aspects of the Czech and international accounting
PEJŠOVÁ, Radka
Financial accounting is a deep source of information, which should offer true data about the company. Accounting has a lot of forms and one of them {--} the creative accounting {--} is the topic of this diploma thesis. The term ``creative accounting{\crqq} means falsification of financial and audit reports about company{\crq}s real situation and offering the fictitious ones. The possible way to regulate ``the creative accounting{\crqq} is the process of accounting harmonization. Within this process, there is an effort to create a uniform, comprehensive system which will be clear to everyone and which can offer true image of the accounting. The aim of this work is to estimate the Czech accounting legislation (ČÚL) and the International Financial Reporting Standards (IFRS) at situations, allowing ``the creative accounting{\crqq}, which will lead to the conclusion how can the different bookkeeping influent the range of economic result.
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Accounting and its authentic and true view in relation to long-term assets of an enterprise
ŠTEMBERKOVÁ, Sandra
The topic of my bachelor thesis is: Accounting and its authentic and true view in relation to long-term assets of an enterprise. The main point of my thesis is the analysis of fixed assets in relation to true and authentic view of the accounting. The first part of thesis contains theoretical information on the issue of long-term assets (fixed assets definition, its acquisition, valuation, depreciation and decommissioning). In the practical part I am trying to analyse the returns of fixed assets in accordance with the specified limits. In addition, I am comparing and evaluating possibilities of the creative accounting practices, which we can find in fixed assets, and what effect should the application have for the profit of the enterprise.
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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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