INPROFORUM 2011

The methods of creative accounting in the czech accountancy legislation
Zita Drábková

Language: cs
Last modified: 2013-07-29

Abstract


The creative accounting and accounting fraud is actually theme. The paper summarizes the contribution of research outputs of possibilities and limits of financial statements manipulation and their identification. The paper focuses on issues: „What are the acceptable limits of financial statements manipulation?“, „ Is it possible to set these limits in the Czech accountancy legislation?“


Keywords


creative accounting, fair and true view, Czech accountancy legislation

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