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undergraduate thesis
Kreativno računovodstvo
2019. urn:nbn:hr:198:953528
Petrač, Ivana
University of Applied Sciences RRiF

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Petrač, I. (2019). Kreativno računovodstvo (Undergraduate thesis). Zagreb: University of Applied Sciences RRiF. Retrieved from https://urn.nsk.hr/urn:nbn:hr:198:953528

Petrač, Ivana. "Kreativno računovodstvo." Undergraduate thesis, University of Applied Sciences RRiF, 2019. https://urn.nsk.hr/urn:nbn:hr:198:953528

Petrač, Ivana. "Kreativno računovodstvo." Undergraduate thesis, University of Applied Sciences RRiF, 2019. https://urn.nsk.hr/urn:nbn:hr:198:953528

Petrač, I. (2019). 'Kreativno računovodstvo', Undergraduate thesis, University of Applied Sciences RRiF, accessed 16 November 2024, https://urn.nsk.hr/urn:nbn:hr:198:953528

Petrač I. Kreativno računovodstvo [Undergraduate thesis]. Zagreb: University of Applied Sciences RRiF; 2019 [cited 2024 November 16] Available at: https://urn.nsk.hr/urn:nbn:hr:198:953528

I. Petrač, "Kreativno računovodstvo", Undergraduate thesis, University of Applied Sciences RRiF, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:198:953528

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Metadata
TitleKreativno računovodstvo
Title (english)CREATIVE ACCOUNTING
AuthorIvana Petrač
MentorTamara Cirkveni Filipović (mentor)
Committee memberJasna Vuk (predsjednik povjerenstva)
Committee memberAnja Božina (član povjerenstva)
GranterUniversity of Applied Sciences RRiF
Zagreb
Defense date and country2019-01-07, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Ideja kreativnog računovodstva inicijalno je predstavljala fer i istinito iskazivanje informacija u financijskim izvještajima trgovačkih društava. Kreativno računovodstvo omogućava fleksibilnost unutar račun ovodstvenih regulatornih okvira s ciljem istinitog i fer prikaza o poslovanju izvještajnog subjekta. No tijekom vremena poprima obilježja manipulativnog računovodstva. Manipulativno računovodstvo sinonim je lažiranja financijskih izvještaja. Lažiranje financijskih izvještaja ima povijesnu praksu te istodobno podrazumijeva i prijevaru dok prijevara ne mora biti povezana samo sa lažiranjem financijskih izvještaja jer prijevare ne moraju biti nužno povezane sa računovodstvom. Kreativno računovodstvo su zapravo tehnike koje se koriste u svrhu lažiranja financijskih izvještaja. Te tehnike se opisuju kao upravljanje zaradom, agresivno računovodstvo, izglađivanje dobiti i prihoda te manipulacije i lažiranje financijskih izvještaja mrežom prijevare. U radu su opisani neki najpoznatiji financijski i računovodstveni skandali koji su doveli do financijskih slomova upravo uporabom tehnika kreativnog računovodstva.
Abstract (english)
The idea of creative accounting initially presented true and fair presentation of the information in financial statements. Creative accounting provides flexibility within accounting regulatory frameworks for the purpose of true and fair presentation of the reporting entity's business.. Than over time it took on the features of manipulative accounting. Manipulating accounting is synonymous for fraud financial statements. Fraudulent financial statements have long practice and at the same time implies fraud even though the fraud does not have to be linked to fraud financial statements because fraud does not necessarily have to be related to accounting. Creative accounting is actually the technique used to falsify financial statements. These techniques are described as earnings management, aggressive accounting, profit and revenue smoothing, and manipulation and fraudulent financial reporting fraud. The document describes some of the most notorious financial and accounting scandals that have led to financial breakdowns by using creative accounting techniques.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:198:953528
Study programmeTitle: Accounting and Finance
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije (stručni/a prvostupnik/ prvostupnica (baccalaureus/ baccalaurea) ekonomije)
Type of resourceText
File originBorn digital
Access conditionsOpen access
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Created on2019-04-11 11:16:52