The financial health of firm in terms of using the creative accounting in the Czech Republic

Accounting statements keep by the key source for processing financial analyses of enterprises. The healthy enterprise should have been able to load the object of her activities, to reach constantly required measurement estimation of the contribution of capital for investors, with thinking about diversification of business. Naturally to go out with proceedings and enterprise appreciation like the healthy enterprise only with stated data is relatively risk in consequence influences referred to weak pages of accounting statements, exploitation the legal methods of creative accounting and the time frequent accounting fraud. The goal of article is present how is able to influence on the basic direct observation to a great extent in practice by using the creative accounting methods as well as accounting fraud of values statement of balances and their subsequent exploitation at determination financial health of enterprises. The reason of problems the article restricts to some problems with creative accounting at appreciation of choice items at accounting statement.