Cookie jar accounting — or cookie jar reserves is an accounting practice in which a company uses generous reserves from good years against losses that might be incurred in bad years. An example of a cookie jar reserve is a liability created when a company records an… … Wikipedia
cookie jar accounting — n. The corporate accounting practice of taking a reserve to reduce profits in good years and then using that reserve to increase profits in bad years. Also: cookie jar accounting. Example Citation: Providing further evidence of warming relations… … New words
Cookie jar (disambiguation) — A Cookie jar is a jar that holds cookies. Cookie jar may also refer to: Cookie Jar (song), by Gym Class Heroes Who Stole the Cookie from the Cookie Jar? , an elementary school song. Cookie Jar Group, the Canadian animation studio Cookie Jar Kids… … Wikipedia
Cookie jar — This article is about a jar that holds cookies. For other uses, see Cookie jar (disambiguation). Cookie jars are utilitarian or decorative ceramic or glass jars often found in American and Canadian kitchens. In the United Kingdom, they are known… … Wikipedia
Cookie Jar Group — Cookie Jar redirects here. For other uses, see Cookie Jar (disambiguation). Cookie Jar Group Type Private Industry Distribution and production … Wikipedia
cookie jar reserves — A semi humorous term for *reserves or accrued expenses created with the intention of manipulating *financial statements. The term derives from the image of dipping at one’s convenience into a jar of cookies. By analogy, reserves of this type are… … Auditor's dictionary
Creative accounting — The manipulation of *financial statements through the use of imaginative or unusual accounting techniques. Creative accounting techniques include, among other things, the following: (i) extension of the *amortization periods of *long term assets… … Auditor's dictionary
Voodoo Accounting — Any form of accounting that does not follow principles of conservatism. While there are many methods by which financial statements can be fudged, it always comes down to inflating revenue or hiding expenses. Examples of accounting shenanigans… … Investment dictionary
green accounting — n. A system in which economic measurements take into account the effects of production and consumption on the environment. Example Citation: Some independent research groups have tried to devise a kind of green accounting or general progress… … New words
Business (General) — Business General adminisphere aerotropolis bads BAM boomsayer booth bunny borrow brains Buns of Steel … New words
