- About
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The Global ETD Search service is a free service for researchers
to find electronic theses and dissertations. This service is
provided by the
Networked Digital Library of Theses and Dissertations.
Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
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Showing 31 to 33 of 33 (0.036 seconds)Spelling suggestions: "subject:"far view"" "subject:"fait view""
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Metody kreativního účetnictví, modely a jejich využití / Creative accounting methods, models and their useKLEČKOVÁ, Jitka January 2014 (has links)
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.
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Využití účetnictví a kompetence při kontrolní činnosti Nejvyššího kontrolního úřadu / The accounting and jurisdiction practices of the Supreme Audit InstitutionHanselová, Aneta January 2015 (has links)
The aim of the following thesis reflects current trends in public sector accounting and subsequent audit of public sector entities's financial statements. The main principles of accounting are desribed in order to determine how the financial statements are used during controls and audits. In this context the Supreme Audit Institution is introduced as an independant institution practicing external audit in public sector. For this purpose the SAI's control reports reflected the financial audit of the selected public sector entities will be analyzed.
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Revisorernas inflytande : Komponentmetoden, en rättvisande bild och den institutionella teorins förklaring av mindre fastighetsföretags val av principbaserad redovisningBackman, Mikaela January 2016 (has links)
No description available.
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