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Creative techniques in accounting and their impact on a true and fair view
KŘÍŽOVÁ, Denisa
Subject of this diploma thesis is "Creative accounting techniques and their impacts on true and fair view". The aim is to present the mostly used creative accounting techniques (listed in the theoretical part) and evaluation of their repercussions on financial statements and true view of accounting. Concepts of creative accounting are defined in the theoretical part same as reasoning and circumstances which lead to utilization of creative accounting. These are followed by advantages and disadvantages of such deeds. Following factual part is devoted to an analysis of a specific company and its economic results in the last 5 years. Together with analysis of the company also risks of the concerned industry are examined. Beneish and CFEBT models are used to actually check the true and fair view on the company's financial statements. To really demonstrate the impacts of the creative accounting techniques listed in the theoretical part these were used and implemented on year 2018 financial statements of the XY company. Results of the analysis are compared with the actual numbers and figures while also considering their impact on true and fair view of the company's financial statements.
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Decision making of the user of the financial statements about the financial position of the enterprise
VALDMANOVÁ, Dominika
The financial health of a company is important for the decision-making of a financial statement user for various reasons. It may be important for future investors to decide if they can invest in the company. In addition, it may also be important for a bank to decide whether the company can provide a credit. However, there are other cases where the user needs to know if the company is financially health. For this evaluation, there are selected the methods used to detect and evaluate the manipulation of financial statements. As these methods are selected the CFEBT model, the Beneish model and the Jones model of non-discretion accrual. Creditworthy models are used to determine whether the company is making any value for the future and there is any danger of bankruptcy. The creditworthiness index, the Tamari model and the IN05 model are selected as these models. In the diploma thesis, these methods are applied in six companies. There are the parent company named ABC a.s. and its five subsidiaries named with Roman numerals I-V. Names of companies are invention. In the practical part of the diploma thesis, the companies are analysed according to individual models and then there is determined the influence of subsidiaries on the parent company according the correlation coefficient. In the end the hypotheses are confirmed or refuted. The first hypothesis says that the whole consolidation unit is financially health. The second hypothesis assumes that the results of subsidiaries influence the results of parent company positively.
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Possibilities of identification the risks of fraud and accounting gimmicks in the financial statements
ŠIROKÁ, Nikola
The main aim diploma thesis was the evaluation possibilities of detection accounting fraud and misstatements in financial reports for the managing business corporations. Diploma thesis is divided into two main chapters on literature search and practical. Part of this work was the analysis of techniques and models of of detection performed on a case study of a selected accounting unit. For of individual models calculations were used accounting data from financial statements that were provided by AB, s. r. o. An entity shall compile both financial statements comprehensibly, to give a true and fair view of accounting and financial situation. Risk analysis for of detection manipulation of financial statements, I chose Beneish model, model CFEBT and Jones Nondiscretionary Accruals.
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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.
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Selected agricultural accounting issues and their reflection in practice and proposals for solutions
ŠTEFANOVÁ, Veronika
Specifics agricultural activities are transferred to the accountancy of the stated entity. Bookkeeping becomes an ambitious agenda that requires much more attention than in other fields. The biological character of production also entails a number of questions and issues that are not adequately regulated in the financial legislation of the Czech Republic. The aim of this dissertation was processing problems existing unfavorable situation in the agricultural accounting legislation and the subsequently proposed solutions in order to improve a true and fair view of the accounts. Most problems are discussed in the livestock sector . The first part was shown in animal production according to the applicable accounting legislation . Further changes were summarized in the financial legislation and problem areas that would deserve legislative clarification. Adherence to the true and fair view of the agricultural accountancy was evaluated in cooperation with the holding AGRA Deštná a.s.
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Influence of taxes on true and fair view of the accounting
Müllerová, Michaela ; Rauš, Jiří (advisor) ; Němcová, Lenka (referee)
The aim of this thesis is to draw the attention to the problems in the book-keeping which are influenced by the current tax legislation and which could lead to distortion of the financial statements and therefore also to violation of the concept of true and fair view in the accounting. In this dissertation thesis following accounting transactions are emphasized: allowances for doubtful receivables, depreciation, provisions and deferred tax. These operations are often missed out or distorted in the accounting as their impact on the tax base is neutral.
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