Browsing by Author "Petrželková, Lenka"

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    Analýza možností kreativního účetnictví v teorii a praxi
    (2012-01-01) Petrželková, Lenka
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    Analýza možností kreativního účetnictví v teorii a praxi
    (Technická Univerzita v Liberci, 2012-01-01) Petrželková, Lenka; Šmídová, Jana
    This thesis has been processed on the topic of Analysis of opportunities for creative accounting in theory and practice. Theoretical base defines legal framework for management of accounting agenda within the Czech and international regulations and defines each of concepts and techniques belonging to the creative accounting as well as motives of their application. Options and applicability of creative accounting in practice are demonstrated in the practical part of the thesis by two variants of case studies in which influence of handling of financial records in the realm of accounting, tax accounting and financial sector is shown. The first option presents such techniques of modification that leads to the maximization of accounting economic result and selected items of assets, while the second option follows the opposite goal. Solely legal practices of optimization procedure in accordance with valid legislative have been given space when creating the two variants. Adjustment methods, which can be evaluated as purely fraudulent and beyond the law, were not taken into account, although in some publications are ranked within the area of creative accounting. The main aim of the thesis is to evaluate methods and procedures by which creativity can be implemented in accounting and their impact on the duty of true and fair view of the situation of a company as well as a subsequent calculation of tax liability to the income tax and evaluation of financial health indicators.
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    Výuka reálií britských ostrovů na základních školách
    (1994-01-01) Petrželková, Lenka