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  5. Creative Accounting

Creative Accounting

Definition of 'Creative Accounting'

The drawing up of accounts which obey the letter of the law and accounting body rules but which involve the manipulation of accounts to show the most favourable profit and balance sheet.

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Related Terms

Accounting Standards BoardAccruals AccountingARORASBCCACurrent Cost AccountingGAAPGenerally Accepted Accounting PrinciplesAccountingAccounting PeriodAccounting Rate of ReturnAccounting Reference DateAccrualAccrualsAccumulated DividendActual Settlement Date Accounting (ASDA)Back OfficeBreak-Even AnalysisInflation AccountingMarket to Book Ratio

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