National Repository of Grey Literature 3 records found  Search took 0.02 seconds. 
The creative accounting in the valuation in the Czech accounting legislation
BLAŽKOVÁ, Petra
The aim is to specify the types and methods of valuation. It is also possible to evaluate the entity's valuation in the Czech accounting legislation. The theoretical part deals with concepts related to creative accounting and valuation methods. The practical part includes an analysis of valuation reserves on removal from storage.
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.
Creative accounting specialized on accounting cheats. Analysis limits and possibilities of creative accounting.
PLEMLOVÁ, Michaela
The aim of this work will be evolve actual results. The results will be concerned with detection and prevention of accounting cheats. This work will be focus on accounting ethic, financial tricks and diversification which from their detection result. Further I will analyze accounting problems with other countries. I will analyze differences between IAS and czech accounting legislation.

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