Cookie jar accounting
id:
cookie-jar-accounting-242-10109202
title:
Cookie jar accounting
text:
Cookie jar accounting or cookie jar reserves is an accounting practice in which a company takes a quantity of large reserves from an economically successful year and incurs them against losses from less successful years. Through this process, companies can mislead investors into believing that their losses are less than the actual value. An example of a cookie jar reserve is a liability created when a company records an expense that is not directly linked to a specific accounting period—the expe
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Cookie_jar_accounting
date created:
date modified:
2023-04-19T05:35:21Z
main entity:
{"identifier":"Q5167101","url":"https://www.wikidata.org/entity/Q5167101"}
image:
fields total:
13
integrity:
13