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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Uplatnění metod pro detekci kreativního účetnictví v oblasti stavebního průmyslu
 Holčapek, Daniel
This thesis focuses on the analysis of financial statements in the construction in-dustry, exploring the potential for distortion within the context of Czech and in-ternational accounting standards, and proposes methods to minimize the risks associated with creative accounting in this sector. The research was centred on comparing accounting practices for long-term contracts in construction as per the Czech Accounting Standards (CAS) and the International Financial Reporting Standards (IFRS). This involved testing on a specific example to evaluate the key differences between these two systems. Addi-tionally, methods for detecting creative accounting were examined and applied to selected construction companies. The research also included professional discus-sions with several auditors and accounting professionals in construction compa-nies. The findings of this work suggest that some construction companies en-gage in creative accounting practices. Creative accounting is often employed in the Czech accounting environment for various reasons. Significant differences have been identified between the accounting reporting as per Czech standards and IFRS. This situation highlights the need for a revision of the Czech accounting standards, as affirmed by the opinions of the professionals consulted.
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Creative accounting, the access to its identification and utilization from the management position.
 ANDERLOVÁ, Markéta
This thesis is dealing with problems of creative accounting, with the access to its identification and utilization from the management position. The theoretical part defines the term of creative accounting. Moreover, it introduces possible readers into the fraudulent accounting and techniques of creative accounting. Furthermore, this thesis deals with circumstances that lead to the origin creativity. To add to this, this work addresses the psychological and behavioural point of view on the creativity. The main aim of the practical part is to answer the question of following hypothesis: The management of chosen accounting unit obligingly reacts on motivation which minimizes corporate income tax.
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