TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
MANIPULATION FINANCIAL STATEMENTS [2 records]
Record 1 - internal organization data 2024-10-03
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- financial statement manipulation
1, record 1, English, financial%20statement%20manipulation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- manipulation of financial statements 1, record 1, English, manipulation%20of%20financial%20statements
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Financial statement manipulation refers to the practice of using creative accounting tricks to make a company's financial statements reflect what the company wants its performance to look like rather than its actual performance. 1, record 1, English, - financial%20statement%20manipulation
Record number: 1, Textual support number: 1 OBS
Manipulation of financial statements always involves doing one of two things – either manipulating records to inflate apparent revenue or manipulating them to reduce apparent expenses or liabilities. 1, record 1, English, - financial%20statement%20manipulation
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- manipulation des états financiers
1, record 1, French, manipulation%20des%20%C3%A9tats%20financiers
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-04-30
Record 2, English
Record 2, Subject field(s)
- Criminology
- Finance
Record 2, Main entry term, English
- financial crime
1, record 2, English, financial%20crime
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
These investigations include major infractions related to financial crime such as fraud, fraudulent manipulation of stock market operations, false financial statements, fraudulent bankruptcies, secret commissions, etc. 2, record 2, English, - financial%20crime
Record 2, French
Record 2, Domaine(s)
- Criminologie
- Finances
Record 2, Main entry term, French
- crime financier
1, record 2, French, crime%20financier
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Ces enquêtes englobent les principales infractions reliées au crime financier, telles que la fraude, la manipulation frauduleuse d'opérations boursières, les faux états financiers, les faillites frauduleuses, les commissions secrètes, etc. 2, record 2, French, - crime%20financier
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Criminología
- Finanzas
Record 2, Main entry term, Spanish
- delito financiero
1, record 2, Spanish, delito%20financiero
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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