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creative accounting
(redirected from Creative accountancy)

    Also found in: Wikipedia, Hutchinson 0.16 sec.
creative accounting
The use of aggressive and/or questionable accounting techniques in order to produce a desired result, generally high earnings per share. Creative accounting may include selling assets with a low cost basis, shipping unusually large quantities of product near the end of the year, and failure to write down inventories that have declined in value.


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