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Influance of operating accounting methods on the current financial crisis
Pozdníková, Magdaléna ; Munzi, Tomáš (advisor) ; Jílek, Josef (referee)
The subject of this bachelor work is an influence of operating accounting methods on the current development of the financial crisis. In the first part, there are described trends on financial markets in last few years. The further part is devoted to the mortgage market in the USA and the individual process of providing mortgages. Subsequently, there is an analysis of the connection between a quantity of securitized assets and a number of mortgages. Other roles of financial innovations during the financial crisis will be discussed as well. In the last part, there are examined methods of the appraisement which were applied during the crystalization of the crisis. Using these appraisement methods caused the deformation of operational book keeping that eventually led to softening of accounting rules.

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