Analysis of Possibilities of Detectnig the Manipulation of Financial Statements in Terms of the IFRS and Czech Accounting Standards
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 ac...
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| Format: | Artigo |
| Język: | Inglês |
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Mendel University Press
2015-01-01
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| Seria: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Hasła przedmiotowe: | |
| Dostęp online: | https://acta.mendelu.cz/63/6/1859/ |
| Etykiety: |
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