TERMIUM Plus®

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FINANCIAL STATEMENT MANIPULATION [1 record]

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Record 1 2007-12-11

English

Subject field(s)
  • Accounting
CONT

Financial statement manipulation can be divided into two separate, but often blurred, categories: earnings manipulation (what some would clearly label as fraud) and earnings management.

French

Domaine(s)
  • Comptabilité
CONT

La manipulation des états financiers peut se diviser en deux catégories : la manipulation des résultats (ce qu'on appelle parfois la fraude) et la gestion du résultat.

Spanish

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