Analysis of possibilities of detecting the manipulation of financial statements in terms of the IFRS and Czech accounting standards

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F15%3A43889701" target="_blank" >RIV/60076658:12510/15:43889701 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.11118/actaun201563061859" target="_blank" >http://dx.doi.org/10.11118/actaun201563061859</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.11118/actaun201563061859" target="_blank" >10.11118/actaun201563061859</a>

Result language

angličtina

Original language name

Analysis of possibilities of detecting the manipulation of financial statements in terms of the IFRS and Czech accounting standards

Original language description

The main objective of financial statements is to give information. The diversity of interests and objectives of individual groups of users and creators of financial statements presents the risk of manipulation of financial statements in the context of true and fair view as defined in the national accounting legislation. The present paper is concerned with the different possibilities of detecting the manipulation of financial statements in terms of the Czech Accounting Standards and IFRS. The paper analyzes the selected risk detection models of the manipulation of financial statements using creative accounting methods, off-balance sheet financing methods and accounting frauds in specific case studie of selected accounting unit in terms of Czech accounting standards. Based on the analysis and comparison of the results thereof, the paper presents and evaluates the alternatives of users of financial statements to evaluate the risk of manipulation of financial statements beyond the scope of

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2015

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

63

Issue of the periodical within the volume

6

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

8

Pages from-to

1859-1866

UT code for WoS article

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EID of the result in the Scopus database

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