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.
cookie jar accounting
accounting practice that inflates provisions for expected expenses and later reverses them toboost earnings-in many cases at very convenient times.
Cookie Jar Accounting - An accounting practice where a company uses generous reserves from good years against losses that might be incurred in bad years.
See also: Accountant, Annual Report, Cookie Jar Accounting, Cook the Books, CPA, GAAP
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Accounting Noise
Accounts Receivable Financing
Cash Basis
Cash Conversion Cycle
Certified Management Accountant - CMA ...
cookie jar accounting A sometimes questionable corporate accounting practice of taking reserves against... cooking the books Corporate slang for adjusting accounting records to portray a fraudulent or...
 See also: Expense, Bookkeeping, Fraud, Off-balance-sheet, Acquisitions
  
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