Creative accounting

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At a glance

Class

Notion

Domain

Science and technology

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What Wikipedia says

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.

Excerpt from the Wikipedia article “Creative accounting”, under the CC BY-SA 4.0 license. Read the article on Wikipedia