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Creative accounting in relation to reduction in selected areas of errors in terms of Czech accounting regulations
ŠATROVÁ, Vladěna
Creative accounting in relation to reduction in selected areas of errors in terms of Czech accounting regulations. In a theoretical part of this essay there are define terms: fair and true view of accounting in terms of Czech accounting regulations, creative accounting and ethics in accounting. The practical part is focused on accounting errors in an area of long-term assets. The errors are first described and then incorporated into a two-variant case study. At the end of the practical part there are delimit the proposals for limitation of these errors in practice.
The creative accounting specialized in limitation of selected areas of errors in terms of Czech accounting regulations
BLAŽÍČKOVÁ, Michala
The main aim is the evaluation of accounting errors in a selected area of accounting. Then I make proposals for limitation of the selected errors in practice. In a theoretical part of this essay there are define terms: a creative accounting and accounting errors. The practical part is focused on accounting errors in an area of fixed assets. At first the errors are described. Then there are written their impacts on the accounting. At the end of the practical part there are delimit the proposals for limitation of these errors in practice.
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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