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National Repository of Grey Literature 1 records found  Search took 0.01 seconds. 
The Financial Criminality
 Ředinová, Romana ; Skálová, Jana (advisor) ; Molín, Jan (referee)
This bachelor thesis The Financial Criminality deals with the infringement of accounting entities including the most frequent administrative offences and also the most serious criminal delicts. There is an outline of using up to three laws during the imposing the fine and there is also description of the concept of Creative accounting in connection with manipulation with the financial statements in order to increase company´s rating. According to the most serious infringements there is interpretation of terms, criminal acts and judgements of the Supreme Court of the Czech Republic. The final chapter focuses on the Code of Ethics of professional accountants.
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