creative accounting
US /kriˈeɪtɪv əˈkaʊntɪŋ/
UK /kriˈeɪtɪv əˈkaʊntɪŋ/
1.
the use of accounting methods to make a company's financial performance look better than it actually is, often by bending or breaking accounting rules
:
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The company was accused of using creative accounting to hide its debts.
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Regulators are cracking down on companies that engage in creative accounting practices.