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Euphemism referring to unethical accounting practices
Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate
Creative_accounting
Opaque or creative accounting methods
Hollywood accounting (also known as Hollywood bookkeeping) is the opaque or "creative" set of accounting methods used by the film, video, television and
Hollywood_accounting
Monetary principles in business
accounting Convention of consistency Convergence of accounting standards Creative accounting Forensic accounting Philosophy of accounting "Accounting
Accounting_standard
Financial fraud through creative accounting where a client's losses are hidden
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
Tobashi_scheme
Scandal arising from the disclosure of financial misdeeds
2008 financial crisis Accounting ethics Corporate crime Creative accounting Dot-com bubble Forensic accounting Hollywood accounting List of corporate collapses
Accounting_scandal
Recording economic information
several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an
Accounting
comparing two sets of accounting records to make sure they are in agreement. However, discrepancies, i.e. unintentional accounting errors can occur, for
Plug_(accounting)
Process of communicating the social effects of organizations to the society at large
Social accounting (also known as social and environmental accounting, corporate social reporting, corporate social responsibility reporting, non-financial
Social_accounting
Branch of accounting which investigates financial misconduct and fraud
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in
Forensic_accounting
Accounting method valuing assets and liabilities at current market prices
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
Mark-to-market_accounting
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
Index_of_accounting_articles
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
Creative_journalism
2018 American television series
which tells stories of corporate corruption, securities fraud, and creative accounting. All six one-hour long episodes began streaming on Netflix on January
Dirty_Money_(2018_TV_series)
System of collecting, storing and processing financial and accounting data
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers
Accounting_information_system
Processes used to measure emissions of carbon dioxide equivalents
Carbon accounting, also called greenhouse gas accounting or GHG accounting, is a framework of methods to measure and track how much greenhouse gas (GHG)
Carbon_accounting
Accounting involving significant judgment and materially affecting financial statements
critical accounting policies is that their subjective nature is believed to be ripe for abuse through creative accounting, especially slush fund accounting. In
Critical_accounting_policy
Field of business administration, part of the internal accounting system of a company
In management accounting or managerial accounting, managers use accounting information in decision-making and to assist in the management and performance
Management_accounting
distinction between current and investment spending can incentivize creative accounting. The Golden Rule was one of several fiscal policy principles set
Golden_Rule_(fiscal_policy)
Period for which accounts are prepared
management accounting the accounting period varies widely and is determined by management. Monthly accounting periods are common. In financial accounting the
Accounting_period
Accounting principles and rules
The Generally Accepted Accounting Principles (GAAP) are the set of default accounting standards used by companies based in the United States. Published
Generally Accepted Accounting Principles (United States)
Generally_Accepted_Accounting_Principles_(United_States)
Sides of an account in double-entry bookkeeping
to debit or credit a specific account, we use either the modern accounting equation approach (based on five accounting rules), or the classical approach
Debits_and_credits
Uncommon means of buying property
to be done with the property. Creative accounting Seller financing "hard money lenders chicago". "The Role of Creative Financing in Subject-To Investing"
Creative_financing
Recording financial transactions or events
complete over an accounting period. Accounting Point of sale Bookkeeping association Weygandt; Kieso; Kimmel (2003). Financial Accounting. Susan Elbe. p
Bookkeeping
Accounting term for the spreading of payments over multiple periods
guidance on accounting for the amortization of intangible assets is contained in IAS 38. Under United States generally accepted accounting principles (GAAP)
Amortization_(accounting)
Field of accounting
Financial accounting is a branch of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This
Financial_accounting
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
Accounting_ethics
Time when financial transactions are reported
In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. The two primary bases of accounting are
Basis_of_accounting
Claims for payment held by a business
within an agreed time frame. Accounts receivable is shown in a balance sheet as an asset. It is one of a series of accounting transactions dealing with the
Accounts_receivable
Technical standard
Financial Reporting Standards (IFRS) are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). They constitute
International Financial Reporting Standards
International_Financial_Reporting_Standards
Singaporean technology company
Creative Technology Ltd., or Creative Labs Pte Ltd., is a Singaporean multinational electronics company mainly dealing with audio technologies and products
Creative_Technology
Accounting principles and rules
Indian Accounting Standard (Ind AS) is the accounting standard adopted by companies in India and issued under the supervision of Accounting Standards Board
Indian_Accounting_Standards
American financial services company
it surpassed $100 billion in AUM. In June 2023, Creative Planning acquired BerganKDV, an accounting and wealth management firm with $2.5 billion in AUM
Creative_Planning
Keeping multiple accounting records for different uses
Publicly-traded companies might maintain two sets of accounting records while still abiding by the Financial Accounting Standards Board (FASB) rules for preparing
Two_sets_of_books
Intangible asset recognized in the acquisition of a firm
choose between two accounting methods for recording a business combination: purchase accounting or pooling-of-interests accounting. The pooling-of-interests
Goodwill_(accounting)
US-based global human resource consulting firm
world's largest accounting and finance staffing firms, with over 345 locations worldwide. Through its Accountemps, Finance & Accounting, and Management
Robert_Half
Money owed by business to its suppliers
accountants or bookkeepers usually use accounting software to track the flow of money into this liability account when they receive invoices and out of
Accounts_payable
Procedures to optimize practices in cost efficient ways
Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future. Cost accounting information
Cost_accounting
1994 novel by William Gaddis
made itself the beneficiary of his insurance. Oscar learns that "creative accounting" of the very successful movie results in a loss, so he will not see
A_Frolic_of_His_Own
Measure of the profitability of a business venture
to 6%. Net income is an accounting measure and does not represent the amount of cash generated by a company during an accounting period. It may include
Net_income
2022 American TV series or program
Wall Street that the phenomenon unearthed: payment for order flow, creative accounting, abuses of the short selling mechanism like naked short selling,
Gaming_Wall_Street
Standard numerical measure used to value and compare goods and services
measure and unit of account are sometimes treated as synonyms in financial accounting and economics. Unit of measure in financial accounting refers to the monetary
Unit_of_account
International organization
The Accounting Review. 87 (3). American Accounting Association: 807–837. doi:10.2308/accr-10246. Retrieved 15 December 2025. "International Accounting Standards
International Accounting Standards Committee
International_Accounting_Standards_Committee
Goods held for resale
sealed the fate of managerial cost accounting. The dominance of financial reporting accounting over management accounting remains to this day with few exceptions
Inventory
1991 film by John Landis
paying Snaps $50,000 in cash, which he also has through further creative accounting. Theresa comes back to seek out Anthony, while Anthony gives the
Oscar_(1991_film)
Concept in accounting and economics
The Australian Accounting Standards Board included examples of intangible items in its definition of assets in Statement of Accounting Concepts number
Intangible_asset
Accounting term
ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by account type. In computerized accounting systems
Chart_of_accounts
1978 studio album by Ted Nugent
lack of credit for co-songwriting and suspicions about Nugent's creative accounting, which Grange alleged was building his hunting dynasty instead of
Weekend_Warriors_(album)
Creative accounting technique
Portuguese: pedalada fiscal, or simply pedaladas) is a governmental creative accounting technique involving the use of state-owned banks to front funds required
Fiscal_pedaling
2001 accounting scandal
a staff of executives that – by the use of accounting loopholes, the misuse of mark-to-market accounting, special purpose entities, and poor financial
Enron_scandal
Film longer than a short subject but shorter than a feature film
Steven D (February 5, 2006). Movie Money: Understanding Hollywood's (Creative) Accounting Practices. Silman-James Press. p. 134. "Featurette". Merriam-Webster
Featurette
Conceptual framework
The discipline of accounting insists that transparency is achievable. Fairness has an important role in the practice of accounting. Accordingly, it seems
Philosophy_of_accounting
that had fallen in value. Media reports described the practice as creative accounting. The commission criticised the National Audit Department for issuing
Royal Commission of Inquiry into Tabung Haji
Royal_Commission_of_Inquiry_into_Tabung_Haji
Accountancy system
Momentum accounting and triple-entry bookkeeping is a theoretical accounting framework proposed by Japanese economist Yuji Ijiri. It was designed to address
Momentum accounting and triple-entry bookkeeping
Momentum_accounting_and_triple-entry_bookkeeping
Methods used in managing inventory
Pincus, M., Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO, Journal of Accounting Research, Volume 26, No. 1, Spring, 1988, p.
FIFO_and_LIFO_accounting
American academic
researcher and educator in accounting and financial economics. He is the Sidney Davidson Distinguished Service Professor of Accounting in the University of
Ray_J._Ball
Formal record of financial activities
Recently there has been a push towards standardizing accounting rules made by the International Accounting Standards Board (IASB). IASB develops the International
Financial_statement
Economic sector
The creative industries are economic activities focused on the generation or exploitation of knowledge and information. They may variously also be referred
Creative_industries
American independent film made in 2005
24, 2016. Retrieved March 17, 2016. Otto, M. Rebekah (May 2009). "CREATIVE ACCOUNTING". Believermag.com. Retrieved March 17, 2016. B, Brian (January 18
The_Puffy_Chair
Accounting term
monthly, or annual basis.” The generally accepted accounting principles (GAAP) are a set of accounting principles, procedures and standards that organisations
Reconciliation_(accounting)
Professional credential
Students who have obtained a non-accounting degree, or are full members of recognized professional non-accounting bodies, such as the Chartered Institute
Certified Management Accountant
Certified_Management_Accountant
Total amount of income generated by the sale of goods or services
standard accounting practice or the rules established by a government or government agency. Two common accounting methods, cash basis accounting and accrual
Revenue
Ownership of property reduced by its liabilities
fundamental accounting equation requires that the total of liabilities and equity is equal to the total of all assets at the close of each accounting period
Equity_(finance)
Hajj fund board in Malaysia
Retrieved 18 August 2021. Thomas, Jason (29 July 2026). "RCI uncovers 'creative accounting', political influence behind TH's financial woes". Free Malaysia
Tabung_Haji
Practitioner of accounting or accountancy
for a firm that requires accounting services on a continuous basis, or may belong to an accounting firm that provides accounting consulting services to
Accountant
Value that a financial entity owes
obligation. The accounting equation relates assets, liabilities, and owner's equity: Assets = Liabilities + Owner's Equity The accounting equation is the
Liability (financial accounting)
Liability_(financial_accounting)
Economic resource, from which future economic benefits are expected
In financial accounting, an asset is any resource owned or controlled by a business or an economic entity. It is anything (tangible or intangible) that
Asset
Carrying value of goods sold during a particular period
U.S. Financial Accounting Standards Board (FASB) Accounting Standards Codification ASC 330-10-30-1[dead link]; International Accounting Standards IAS 2
Cost_of_goods_sold
Discontinued software suite
Adobe Creative Suite (CS) is a discontinued set of software suites containing various applications targeted at photographers, artists, designers, filmmakers
Adobe_Creative_Suite
Method of charting data
of accounts (Basic chart), represents the Swedish accounting generally accepted accounting principles (GAAP) and is an open to use chart of accounts for
BAS_(accounting)
US accounting standard
Accounting for leases in the United States is regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number
Accounting for leases in the United States
Accounting_for_leases_in_the_United_States
Independent examination of an organization
momentum, and the US Public Company Accounting Oversight Board has come out with a concept release on the same. Cost accounting is a process for verifying the
Audit
Value of earnings per outstanding share of common stock for a company
is commonly used to price stocks. In the United States, the Financial Accounting Standards Board (FASB) requires EPS information for the four major categories
Earnings_per_share
Payment made by a corporation to its shareholders
dividends are often treated as pre-tax expenses. In other words, local tax or accounting rules may treat a dividend as a form of customer rebate or a staff bonus
Dividend
Indian-American academic
journals such as The Accounting Review, the Journal of Accounting and Economics, the Journal of Accounting Research, Review of Accounting Studies, the Journal
Shivaram_Rajgopal
German economist
(2006). "What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU". Journal of Banking and Finance. 30
Guntram_Wolff
Private US organization for accounting
Accounting Standards Board (FASB) is a private standard-setting body whose primary purpose is to establish and improve Generally Accepted Accounting Principles
Financial Accounting Standards Board
Financial_Accounting_Standards_Board
Forming something new and somehow valuable
models of the creative person. However, the creativity-profiling approach must take into account the tension between predicting the creative profile of an
Creativity
Money spent to produce or procure goods or services
often further described based on their timing or their applicability. In accounting, costs are the monetary value of expenditures for supplies, services,
Cost
Accounting system used for special reporting requirements
Fund accounting is an accounting system for recording resources whose use has been limited by the donor, grant authority, governing agency, or other individuals
Fund_accounting
British politician and alleged spy (1925–1988)
facing financial trouble, and Stonehouse had resorted to deceptive creative accounting. Aware that the Department of Trade and Industry was looking at his
John_Stonehouse
Intentional deception to gain unlawfully
each country. Accreditation mill Bait-and-switch Cramming (fraud) Creative accounting Deception Diploma mill Embezzlement Financial crimes Forgery Fortune
Fraud
Measure of a firm's profit
In accounting and finance, earnings before interest and taxes (EBIT) is a measure of a firm's profit that includes all incomes and expenses (operating
Earnings before interest and taxes
Earnings_before_interest_and_taxes
Principle of management accounting
The throughput accounting (TA) is a principle-based and simplified management accounting approach that provides managers with decision support information
Throughput_accounting
Ongoing cost for running a product, business, or system
for a period of time, such as a month or year. In throughput accounting, the cost accounting aspect of the theory of constraints (TOC), operating expense
Operating_expense
British regulatory body establishing company account preparation practices
other jurisdictions, Generally Accepted Accounting Principles, or Generally Accepted Accounting Policies. Accounting standards derive from a number of sources
Generally Accepted Accounting Practice (UK)
Generally_Accepted_Accounting_Practice_(UK)
Accounting that measures the hidden impacts of economic activities on the environment
True Cost Accounting (TCA) is an accounting approach that measures and values the hidden impacts of economic activities on the environment, society and
True_cost_accounting
Accounting
uncollectible accounts. A reserve can appear in any part of shareholders' equity except for contributed or basic share capital. In nonprofit accounting, an "operating
Reserve_(accounting)
Bookkeeping (accounting) record
9.3 - General Ledger and Charts of Accounts". Accounting Scholar. Retrieved 28 February 2017. "Inputs to Accounting". "Understanding the Basics: What Is
General_ledger
Accounting systems geared toward project management
Project accounting is a type of managerial accounting oriented toward the goals of project management and delivery. It involves tracking, reporting, and
Project_accounting
Term for a functioning business
of accounting. If and when an entity's liquidation becomes imminent, financial statements are prepared under the liquidation basis of accounting (Financial
Going_concern
Directive in European Union law
adjustment mechanism of Solvency II has also been criticised as a form of creative accounting that hides the real value of liabilities. Academic research has raised
Solvency_II
Movement of money into or out of a business, project, or financial product
alternative measure of a business's profits when it is believed that accrual accounting concepts do not represent economic realities. For instance, a company
Cash_flow
Ghanaian politician
Corporation. Retrieved 12 August 2025. "Govt's reckless fiscal behaviour, creative accounting cause of economic crisis – Ato Forson". Citinewsroom - Comprehensive
Cassiel_Ato_Forson
Weekly Greek newspaper
December 2013. Jones, Michael J., ed. (2011). Creative Accounting, Fraud and International Accounting Scandals. West Sussex: Wiley. p. 223. ISBN 9781119978626
Vradyni
Mechanisms, processes and relations by which corporations are controlled and operated
transparency – Aspect of open corporate governance Creative accounting – Euphemism referring to unethical accounting practices Earnings management – Alteration
Corporate_governance
German economist
and Growth Pact induced EU governments to increase their use of creative accounting to hide fiscal deficits through stock-flow adjustments, especially
Jürgen_von_Hagen
Accounting financial summary
companies in the US adheres to U.S. Generally Accepted Accounting Principles (GAAP). The Federal Accounting Standards Advisory Board (FASAB) is a United States
Balance_sheet
Growth Pact. Against this backdrop, a 2004 external audit exposed creative accounting practices understating the problem, putting the EU authorities on
Greek financial audits 2009–2010
Greek_financial_audits_2009–2010
Costs associated with 'fixed assets'
corporate governance rules or internal bylaws.” In accounting, a capital expenditure is added to an asset account, thus increasing the asset's adjusted basis
Capital_expenditure
Term in UK corporate taxation
income and gains. An accounting period begins whenever a company comes within the corporation tax charge, and whenever an accounting period ends without
Accounting period (UK taxation)
Accounting_period_(UK_taxation)
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