creative accounting

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Accounting practices that follow required laws and regulations, but deviate from what those standards intend to accomplish. Creative accounting capitalizes on loopholes in the accounting standards to falsely portray a better image of the company. Although creative accounting practices are legal, the loopholes they exploit are often reformed to prevent such behaviors.
(Read more: http://www.investopedia.com/terms/c/creative-accounting.asp#ixzz2IGR1ISqv)

Synonyms:
creative accountancy
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