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Что (кто) такое creative accounting - определение
Creative accounting
EUPHEMISM REFERRING TO ACCOUNTING PRACTICES WITH QUESTIONABLE ETHICS, OFTEN ASSOCIATED WITH FINANCIAL OR SECURITIES FRAUD
Creative accountancy; Enronomics; Cook the books; Cook the Books; Cooking the books; Accounting loophole; Accounting maneuver; Accounting trick; Cooked books
Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate from the spirit of those rules with questionable accounting ethics—specifically distorting results in favor of the "preparers", or the firm that hired the accountant. They are characterized by excessive complication and the use of novel ways of characterizing income, assets, or liabilities, and the intent to influence readers towards the interpretations desired by the authors.
creative accounting
EUPHEMISM REFERRING TO ACCOUNTING PRACTICES WITH QUESTIONABLE ETHICS, OFTEN ASSOCIATED WITH FINANCIAL OR SECURITIES FRAUD
Creative accountancy; Enronomics; Cook the books; Cook the Books; Cooking the books; Accounting loophole; Accounting maneuver; Accounting trick; Cooked books
Creative accounting is when companies present or organize their accounts in such a way that they gain money for themselves or give a false impression of their profits.
Much of the apparent growth in profits that occurred in the 1980s was the result of creative accounting.
N-UNCOUNT [disapproval]
cook the books
EUPHEMISM REFERRING TO ACCOUNTING PRACTICES WITH QUESTIONABLE ETHICS, OFTEN ASSOCIATED WITH FINANCIAL OR SECURITIES FRAUD
Creative accountancy; Enronomics; Cook the books; Cook the Books; Cooking the books; Accounting loophole; Accounting maneuver; Accounting trick; Cooked books
see cook
Примеры употребления для creative accounting
1. His creative accounting includes counting as current revenue some savings he forecasts in future pensions.
2. It is estimated that the government will gain revenue around 1.1 percent of GDP in 2005 through the securitization of debt, a tactic which the ruling New Democracy party had denounced while in opposition as «creative accounting.» A similar «creative accounting» scheme will offer revenue equal to 1 percent of GDP in 2006.
3. Another common way to steal is through creative accounting, or more crudely, "cooking the books." The thief diverts profits, defers expenditure, or exaggerates revenues.
4. The new rules were proposed by the European Commission in October last year, in part to address concerns arising from the "creative" accounting at Parmalat and Enron.
5. The creative accounting by budget departments and the Comptroller General and other branches of the treasury was successful – but just barely.