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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Creative accounting
 Srpoňová, Markéta ; Gluzová, Tereza (advisor) ; Valášková, Mariana (referee)
This thesis mainly deals with creative accounting, at the beginning there is generally characterized accounting. After that it is focused on a specific definition of the concept of creative accounting. There are elaborated motives leading to the use of creative accounting, as well as the most commonly used methods and techniques applied to achieve the desired result. The work continues defining the criminal act associated with economic criminality. Finally, the work gives specific examples from the Czech Republic based on the practice of the Supreme Court, which show that even in the Czech Republic creative accounting practices are used.
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Creative Accounting in the Czech Republic
 Böhmová, Zuzana ; Molín, Jan (advisor) ; Králíček, Vladimír (referee)
This thesis is focused on creative accounting in the Czech Republic. The aim of the thesis is to explain the term creative accounting, to introduce motives which lead creators of financial statements to use creative accounting and to outline the consequences of creative accounting in practice. The thesis further discloses methods of creative accounting including space which in the opinion of the author arises in amendment of Accounting Act effective from 1st of January 2016. A practical part of the thesis examines how creative accounting is perceived in the Czech Republic. The result of survey showed that creative accounting in the Czech Republic is evidently commonly used in practice.
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