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Kreativní účetnictví / creative accounting

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.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:75490
Date January 2010
CreatorsHavlůj, Zdeněk
ContributorsPelák, Jiří, Molín, Jan
PublisherVysoká škola ekonomická v Praze
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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