creative accounting practices

См. также в других словарях:

• Creative Accounting — Accounting practices that follow required laws and regulations, but deviate from what those standards intend to accomplish. Creative accounting capitalizes on loopholes in the accounting standards to falsely portray a better image of the company …   Investment dictionary

• Creative accounting — Cooking the books redirects here. For the Black Books episode, see Cooking the books (Black Books episode). Creative accounting and earnings management are euphemisms referring to accounting practices that may follow the letter of the rules of… …   Wikipedia

• creative accounting — noun Financial accounting practices which are usually not explicitly illegal, but which are unorthodox, imaginative, usually misleading, and of questionable ethics. Italy’s public deficit is wi …   Wiktionary

• creative auditing — Auditor acquiescence to an *auditee’s *creative accounting practices. The term is nearly always used pejoratively, to express a sense of insufficiently independent auditing …   Auditor's dictionary

• accounting — ac‧coun‧ting [əˈkaʊntɪŋ] noun [uncountable] 1. ACCOUNTING JOBS the usual word for the profession of accountancy in the US 2. ACCOUNTING the work of keeping a company s financial records, recording its income and expenses, and its business deals:… …   Financial and business terms

• Accounting scandals — Accounting scandals, or corporate accounting scandals, are political and business scandals which arise with the disclosure of misdeeds by trusted executives of large public corporations. Such misdeeds typically involve complex methods for… …   Wikipedia

• creative accountancy — /kriˌeɪtɪv ə kaυntənsi/, creative accounting /kriˌeɪtɪv ə kaυntɪŋ/ noun an adaptation of a company’s figures to present a better picture than is correct, usually intended to make a company more attractive to a potential buyer, or done for some… …   Dictionary of banking and finance

• Hollywood accounting — (also known as Hollywood bookkeeping)[1] refers to the opaque accounting methods used by the film, video and television industry not only in Hollywood, CA, USA to budget and record profits for film projects. Expenditures can be inflated to reduce …   Wikipedia

• Beliefs and practices of The Church of Jesus Christ of Latter-day Saints — Mormon doctrine redirects here. For the book by Bruce R. McConkie, see Mormon Doctrine (book). For more details on the study of Latter day Saint beliefs and practices as an academic field, see Mormon studies. Joseph Smith, Jr. said that he saw… …   Wikipedia

• List of Arrested Development characters — From left to right: Gob, George, Lindsay, Tobias, Michael, Lucille, George Michael, Maeby, and Buster The following is a list of the characters from the Fox television comedy series Arrested Development. The main characters are made up of the… …   Wikipedia

• Rule 10b-5 — A regulation formally known as the Employment of Manipulative and Deceptive Practices that was created under the Securities Exchange Act of 1934. This rule deems it to be illegal for anybody to directly or indirectly use any measure to defraud,… …   Investment dictionary