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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Accounting Frauds in Russia
 Kontsova, Anna ; Purina, Marina (advisor) ; Hora, Michal (referee)
The subject of this thesis is the characteristics and detailed classification of accounting frauds in Russia. The whole work is based on current government regulations, expert articles and statistical data related to the issue of accounting frauds. This bachelor thesis is divided into two parts: theoretical and practical. Theoretical part focuses on characteristics of the system of accounting frauds in Russia from the perspective of government regulations, indicates historical assumptions and current tendencies and presents classification of accounting frauds based on several parameters. The practical part illustrates the issue with examples of accounting frauds in two different companies and assesses their impact on economic situation in each company.
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Frauds in accounting
 Šmídová, Jekaterina ; Pelák, Jiří (advisor) ; Stružka, Jan (referee)
All firms and companies are in jeopardy of frauds but unfortunately not everybody is familiar with the ways of finding them out or preventing them. According to the recent surveys the number of frauds goes steadily up and a new trend in the way of carrying them out has come into existence. There used to be a simple property misappropriation in the past but recently more sophisticated techniques have been used.For that reason it is necessary to familiarize with the most common tricks and fields of fraudulent means.
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