National Repository of Grey Literature 4 records found  Search took 0.00 seconds. 
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.
Creative accounting methods, models and their use
KLEČKOVÁ, Jitka
The aim of this work is to formulate the most famous creative accounting techniques in relation to selected items of financial statements, including their impact, and further to evaluate selected creative accounting models. These models are used for detection of possible manipulation in reported accounting data. The aim is also to determine their potential as well as their limitations. The thesis is divided into two parts. The first part deals with the essence of creative accounting. The second part provides an analysis of selected items of financial statements in relation to the creative accounting practices. The thesis also includes a case study that addresses the issue of the identification of manipulated financial statements. Financial statements are an important source of information. When the data contained in them are modified, they supply inaccurate and false information. Then this fact may have a significant impact on users´ decision.
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.
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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