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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.

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.

The aim of this work is to formulate the most famous creative accounting techniques in relation to selected items of financial statements, including their impact, and further to evaluate selected creative accounting models. These models are used for detection of possible manipulation in reported accounting data. The aim is also to determine their potential as well as their limitations. The thesis is divided into two parts. The first part deals with the essence of creative accounting. The second part provides an analysis of selected items of financial statements in relation to the creative accounting practices. The thesis also includes a case study that addresses the issue of the identification of manipulated financial statements. Financial statements are an important source of information. When the data contained in them are modified, they supply inaccurate and false information. Then this fact may have a significant impact on users´ decision.

In this thesis I try to clarify the concept of "creative accounting ". First I define the difference between error and fraud. Then I try to compare two different accounting systems (IFRS and Czech accounting standards). I specify the major differences between these two systems (the valuation of assets, the principle of revenue recognition etc.) and I compare their impact on the financial statements. In the end I consider the role of adoption of the Sarbanes-Oxley Act in relation to the creative accounting.

This diploma thesis accents the value of accounting as the most important business informational system especially in the recent period of time. The most of financial decisions are based on accounting, thats why accounting is used for manipulation with financial results by management. I described various ways of accounting frauds including the creative accounting. The economic criminality and accounting frauds became a serious problem so I suggested possible methods for preventing frauds.

The aim of this work is the analysis of accounting scandals that took place at beginning of the 21st century. It describes the role that played audit firm in this context. It focuses on current and future situation in the audit market.

The main objective of the thesis is to set certain limits of financial statements manipulation within Czech accountancy legislation. The autor focused on answers for the questions: ?What are acceptable limits of financial statement manipulation? and ?It is possible to set these limits?? The dissertation thesis searches for answers to the following question: ?What are the results of manipulated financial statements?? when assessing the financial health of a business entity and the predicative abilities of financial statements. The thesis includes a case report of Windows dressing creative accountancy practices and off-balance financing for two variants of possible manipulation of financial statements in connection to different results of financial health assessment of those two variants in the business entity. This dissertation thesis deals with the specific interpretation of accountancy data. Its second line deals with understanding of financial statement preparation and intents of those who prepare them. This dissertation thesis summarizes outcomes of possibility and limits of manipulated financial statements and their identification.

Goal of this disertation was to analyze possibilities how to influence accounting data and information in light of management. The theoretical part starts with the accounting description. Next is the creative accounting and its effect on business analyzed. In the last part are financial statements and their cohesion analyzed. In the empirical part you learn about Louis a. s. company and its situation between the years 2008 and 2015. I analyzed possible effect on the results, when the creative accounting is used. The creative accounting was applied in the company during the year 2013. The goal was to maximalize the profit (This year ended the company with a big loss of 32.534.000 CZK.). For financial statement conversion I used an interest on the loan capitalization, an issue a fictional invoice, a bill of services for next period and a distorted cost of fuel comparison .

The subjekt of this Master thesis is creative accounging in transfer from management accounting to financial accounting in field of provisions. In theoretical part there is description of financial accounting, management accounting and the fields of provisions providing the opportunity for creative accounting. In practical part there is the determining motives for creative accounting target of maximal or minimal profit. There is the enumeration of stated fields of provisions too. Finally there are recommendations of the methods of management accounting considering the target.