aggressive accounting

aggressive accounting
aggressive accounting UK US noun [U] ACCOUNTING
CREATIVE ACCOUNTING(Cf. ↑creative accounting)

Financial and business terms. 2012.

Look at other dictionaries:

  • Aggressive Accounting — The practice of inappropriately misconstruing income statements for the purpose of pleasing investors and inflating stock prices. Hiding losses within subsidiary companies, not capitalizing expenses, and accounting revenues are only some of the… …   Investment dictionary

  • Accounting Policies — The specific policies and procedures used by a company to prepare its financial statements. These include any methods, measurement systems and procedures for presenting disclosures. Accounting policies differ from accounting principles in that… …   Investment dictionary

  • Creative accounting — Cooking the books redirects here. For the Black Books episode, see Cooking the books (Black Books episode). Creative accounting and earnings management are euphemisms referring to accounting practices that may follow the letter of the rules of… …   Wikipedia

  • Actuarial Basis Of Accounting — A method used in computing the periodic payments that a company must make to fund its employee pension benefits. The actuarial basis stipulates that total contributions from the company plus investment returns on pension assets must match the… …   Investment dictionary

  • Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

  • Demand Media — Demand Media, Inc. Type Public (NYSE: DMD) Industry Internet …   Wikipedia

  • Bally Total Fitness — is an American fitness club chain with four hundred gyms in seventy cities, and claims four million customers [cite web|title=Bally Total Fitness FAQ|url=|accessdate=2005 11 19] . At its peak, prior to filing… …   Wikipedia

  • Trial of Kenneth Lay and Jeffrey Skilling — The trial of Kenneth Lay, former chairman and CEO of Enron, and Jeffrey Skilling, former CEO and COO, was presided over by federal district court Judge Sim Lake in 2006 in response to the Enron scandal. The only fact Skilling admitted was that… …   Wikipedia

  • Quality Of Earnings — The amount of earnings attributable to higher sales or lower costs rather than artificial profits created by accounting anomalies such as inflation of inventory. Quality of earnings is considered poor during times of high inflation. Also,… …   Investment dictionary

  • Tony O'Reilly — Infobox Celebrity name = Sir Anthony Tony O Reilly birth date = Birth date and age|1936|5|7|df=yes birth place = Dublin, Ireland death date = death place = occupation = Chief Executive of Independent News Media salary = networth = gain€1.14… …   Wikipedia