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As a part of my CPA world I would like to share and encourage those in the accounting profession or business owners to learn more about aggressive accounting.
Aggressive accounting is the use of optimistic projections or gray areas in the accounting standards to create financial statements that present a rosier picture of a company than is actually the case. These actions are taken to give the investment community a falsely enhanced view of a business, or for the personal gain of management.
Examples of aggressive accounting practices include:
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