Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate...

Hollywood accounting (also known as Hollywood bookkeeping) is the opaque or creative set of accounting methods used by the film, video, television and...

involves an employee, account, or corporation itself and is misleading to investors and shareholders. This type of "creative accounting" can amount to fraud...

A tobashi scheme is a financial fraud through creative accounting where a client's losses are hidden by an investment firm by shifting them between the...

several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an...

comparing two sets of accounting records to make sure they are in agreement. However, discrepancies, i.e. unintentional accounting errors can occur, for...

In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance...

Mark-to-market (MTM or M2M) or fair value accounting is accounting for the "fair value" of an asset or liability based on the current market price, or...

index of accounting topics. A B C D E F G H I J K L M N O P Q R S T U V W X Y Z Accounting ethics - Accounting information system - Accounting research...

Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), and is the default accounting standard...

which tells stories of corporate corruption, securities fraud, and creative accounting. All six one-hour long episodes began streaming on Netflix on January...

whether to debit or credit a specific account, we use either the accounting equation approach (based on five accounting rules), or the classical approach...

lottery or illegal gambling operation. Money laundering and other creative accounting practices that are misused in ways to disguise sources of illegal...

In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. The two primary bases of accounting are...

Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This...

journalism. The euphemism for Creative journalism refers to the similar use of 'creative' in creative accounting. Here creative is used in the sense to mislead...

guidance on accounting for the amortization of intangible assets is contained in IAS 38. Under United States generally accepted accounting principles (GAAP)...

Carbon accounting (or greenhouse gas accounting) is a framework of methods to measure and track how much greenhouse gas (GHG) an organization emits. It...

Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles...

critical accounting policies is that their subjective nature is believed to be ripe for abuse through creative accounting, especially slush fund accounting. In...

the choice between two accounting methods to record a business combination: purchase accounting or pooling-of-interests accounting. Pooling-of-interests...

Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future. Cost accounting information...

claim was decried by industry accountants as an example of Hollywood creative accounting, used to disguise the revenue and limit any payments to Brandywine...

Social accounting (also known as social accounting and auditing, social accountability, social and environmental accounting, corporate social reporting...

paid by clients." —Robert H. Montgomery, describing ethics in accounting in 2009 Accounting ethics is primarily a field of applied ethics and is part of...

FIFO and LIFO accounting are methods used in managing inventory and financial matters involving the amount of money a company has to have tied up within...

significant revisions imposed. Also, there were arguments about massive "creative accounting" employed by many states in order to meet the deficit criterion for...

Creative Technology Ltd., or Creative Labs Pte Ltd., is a Singaporean multinational electronics company mainly dealing with audio technologies and products...

other jurisdictions, Generally Accepted Accounting Principles, or Generally Accepted Accounting Policies. Accounting standards derive from a number of sources...

business entity may initiate or complete over an accounting period. Accounting Comparison of accounting software POS system: records sales and updates stock...