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Kreatívne účtovníctvo
Andrášová, Kristína
The bachelor thesis is focused on the issue of creative accounting. In the literature search, it first deals with the terms and definitions of creative accounting itself, which are forcing the entity's management to resort to the application of creative accounting, defining accounting practices and techniques for creative accounting and models which can detect these practices. Furthermore, the literature review shows the distinction between creative accounting and accounting fraud, sanctions and punishment, and the history of the best-known scandals. Various practical accounting practices are used in the practical part of the bachelor thesis on model examples, which are supposed to reduce profit or loss unit's economy.
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Creative Accounting
Štěpančík, Jan ; Svitlík, Jan (advisor) ; Peprníčková, Mariana (referee)
This thesis clarifies the concept of creative accounting, defines it and distinguishes it from fraudulent acting. The thesis further describes particular practices of creative accounting, which are divided into three main categories. In conclusion, the thesis captures the occurrence of the creative accounting in the world and reactions it initiated.
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Creative accounting
Luštický, Daniel ; Jurka, Robert (advisor) ; Roubíčková, Jaroslava (referee)
The aim of the bachelor thesis is a description of creative accounting. Starting with an explanation of basic functions of financial accounting, its users, main principles and regulations in the Czech Republic, the thesis continues with defining the main topic, creative accounting. Then the motive behind these fraudulent acts is described together with an offender, his motivation and demotivation. The most frequent techniques of creative accounting as well as prevention are included and detailed in the next part. The thesis also works with the term fraud and explains its influence on financial accounting. Lastly, specific companies practising creative accounting are analyzed.
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Creative accounting
Kryštůfek, Dominik ; Jurka, Robert (advisor) ; Roubíčková, Jaroslava (referee)
This Bachelor thesis is about accounting frauds and their consequences on multinational corporations. There is definition of creative accounting and difference between creative accounting and accounting fraud. There are some elementary ways and motivation from aspect of different groups in the company. There is explanation of term audit with most important principles and its risks. Main part of this thesis is about large multinational companies Enron, WorldCom and Parmalat, which were convicted from accounting fraud and then they went bankrupt. With this context I would like to verify, if there was some causality between accounting fraud and bankruptcy and, if there is so, how strong this causality was.
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The Issue of Accounting InformationDdistortion and Manipulation of Financial Statements - Creative Accounting
Háblt, Jiří ; Kuchařová, Ivana (advisor) ; Šárka, Šárka (referee)
The main aim of the thesis is to define creative accounting and describe selected techniques, which can be encountered in real life, including with their effect on accounting reports. For proper understanding of the issues this thesis also defines accounting in accordance with applicable laws and standards. However, the technique of creative accounting is the result of work of people who are part of an interest group which aims to present the status of the company in a distorted form. For this reason ethics in accounting is also a part of this thesis.
The practical part of the work is focused on creative accounting practices and their implications are presented with examples. These examples are accompanied by diagrams presenting the impact of the respective values on selected accounting reports and include explanatory comments.
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