One of the methods of creative accounting that constitutes a host of procedures taken by an entity's management to substantially...

One of the methods of creative accounting that constitutes a host of procedures taken by an entity's management to substantially...

A set of accounting practices that are meant to show compliance with principles and rules (such as those prescribed by...

All items (assets and liabilities) that are not reported on the statement of financial position (balance sheet) of an entity....

It stands for off balance sheet; all items (assets and liabilities) that are not reported on the statement of financial...

An arrangement/ technique that aims to create a misleading impression about the financial position of an entity. For example, this...