Porušení účetních principů při přeměnách

This thesis examines the violation of accounting principles in business transformations, the number of which has significantly increased in the Czech Republic in recent years. In practice, there are cases where transformations are used to obtain unjustified economic or tax advantages, leading to distorted financial statements and reduced reliability of the information they provide. The aim of the thesis is to identify accounting issues that may result in intentional breaches of accounting principles and to analyse them using specific real world cases. The theoretical part defines the legislative framework of transformations, describes their process and accounting implications, and provides a detailed discussion of asset valuation, its impact on accounting, and the issue of deferred tax. Special attention is devoted to areas in which accounting principles are most frequently violated. The practical part presents an analysis of selected transformations drawn from a dataset of 3,653 transactions carried out in the Czech Republic between 2013 and 2022. Based on a detailed examination of individual cases, the thesis identifies specific methods through which accounting values are intentionally manipulated and the principle of true and fair presentation is compromised.