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creative accounting
Financial accounting practices which are usually not explicitly illegal, but which are unorthodox, imaginative, usually misleading, and of questionable ethics

Italy’s public deficit is within the EU limit of 3 per cent of GDP, but only with the help of some creative accounting by the Government’s number-crunchers.

exaggerated valuation and presentation of a situation that is not truly realistic in a company's reports by using accounting "tricks
disapproval Creative accounting is when companies present or organize their accounts in such a way that they gain money for themselves or give a false impression of their profits. Much of the apparent growth in profits that occurred in the 1980s was the result of creative accounting. the process of using unusual but not illegal ways to change business accounts to make them look better than they really are
fälschen von geschäftsbüchern
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