Creative accounting  

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Creative accounting is a euphemism referring to accounting practices that may follow the letter of the rules of standard accounting practices, but deviate from the spirit of those rules with questionable accounting ethics—specifically distorting results in favor of the "preparers", or the firm that hired the accountant.

In popular media

A number of business documentaries center around financial scandals and securities fraud that involved creative accounting practices:

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Unless indicated otherwise, the text in this article is either based on Wikipedia article "Creative accounting" or another language Wikipedia page thereof used under the terms of the GNU Free Documentation License; or on research by Jahsonic and friends. See Art and Popular Culture's copyright notice.

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