The sale of certain assets with the goal of reporting a favorable balance sheet (selecting specific assets for sale with the aim to record desired gains or losses). – See disclosures, disguised, accounting, creative, corporate governance, enforcement, financial reporting, information overload, crystallization, cherry picking, fact patterning, loss camouflage.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/