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Aggressive Accounting |
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Aggressive Accounting The practice of inappropriately misconstruing income statements for the purpose of pleasing investors and inflating stock prices. Notes: Hiding losses within subsidiary companies, not capitalizing expenses, and accounting revenues are only some of the examples of "cooking the books." Aggressive accounting has been in the recent spotlight as companies are being caught attempting to increase revenue inappropriately. |
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? Mentioned in | ? References in periodicals archive | |
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At issue were the company's aggressive accounting techniques,
which the SEC said recorded revenue under expired, disputed or
non-existent agreements. 181200CPA03) provides guidance in identifying the differences
between aggressive accounting and financial fraud and the point at which
aggressive accounting practices become fraudulent. * Have external auditors and the audit committee meet privately
with the CFO to ask specific questions about whether there has been any
pressure for aggressive accounting. |
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Aggressive Accounting
