# Creative accounting

- Canonical URL: https://www.gerhardmerk.de/creative-accounting
- Post ID: 588340
- Modified: 2023-07-25T21:01:36+00:00
- Language: en

## Definition

Accounting practices that differ from standard accounting practices; they are characterized by unnecessary complication and the use of unusual ways of valuating income, assets or liabilities; broadly speaking: fraudulent financial reporting. - See disclosures, disguised, off-balance sheet, balance sheet adjustment, balance sheet cosmetics, stock market fraud, accounting, manipulative, corporate governance, enforcement, financial reporting, information overload, crystallization, management compensation, abusive, cherry-picking, factual design, consistency, substance-over-form principle, loss camouflage, understandability. Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! 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/

## Machine-readable

- Generator: Merk Knowledge 1.1.1