Creative Accounting
Definition: Aggressive use of loopholes to manipulate financial statements
Scope:NarrowDifficulty:Difficult
Part of: Financial Accounting
Aggressive use of loopholes to manipulate financial statements
StandardsWithin GAAP/IFRS boundaries
CertificationsCPA, CFE
GeographyEnron-era; studied for detection
Related Subjects
See Also
- Financial AccountingPart of Financial Accounting
External Links
- Creative accounting — Wikipedia