
creative accounting

creative accounting ennathu staanderd accounting sanbradaayangalude niyamangalude aksharam pinthudarendathum ennaal samshayaaspadamaaya accounting dhaarmmikathayode aaa niyamangalude aathmaavil ninnu vyathichalikkunnathumaaya accounting sanbradaayangale soochippikkunna oru soumyavaakyamaanu-prathyekichu "thayyarakkunnavarkku" anukoolamaayi valachodikkunna phalangal, allengil akkoundantine niyamikkunna sthaapanam. amithamaya sankeernathayum varumanam, asthikal allengil baadyathakal enniva savisheshamaakkunnathinulla puthiya vazhikalude upayogavum rachayithakkal aagrahikkunna vyaakhyaanangalilekku vaayanakkaare swaadheenikkaanulla uddeshyavum avayude savisheshathayaanu. innovative" allengil "aggressive" ennee padangalum chilappol upayogikkunnu. pusthakangal paachakam cheyyuka" ennathaanu mattoru saadhaarana paryayam. creative accounting palappozhum samboornna saambathika thattippumayi (securities thattipp ulppede) yojichaanu upayogikkunnathu, iva randum thammilulla varikal mangiyathaanu. creative accounting reethikal purathana kaalam muthal ariyappedukayum lokamembaadum vividha roopangalil prathyakshappedukayum cheiyunnu. pothuve manassilakkunna eee padam korppareshanukaludeyo mattu samghadanakaludeyo yadhaartha varumaanatheyum aasthikaleyum chittayaya thettaaya reethiyil thithreekarikkunnathine soochippikkunnu. "creative accounting" niravadhi accounting kumbakonangaludeyum accounting parishkaranathinaayulla niravadhi nirddeshangaludeyum moolakaaranamaanu-saadhaaranayaayi mooladhanatheyum ulppaadana gadakangaleyum kurichulla update cheytha vishakalanathe kendreekarichullathaanu, athu engane moolyam koottunnu ennu shariyaayi prathifalippikkum.
2002leeii ohari vipani maandyathinu kaaranam entoon, weldcom, amerikkayile mattu sthaapanangal ennividangalile "accounting kramakkedukal" ennivayaanennu pathrangalum television pathrapravartthakarum anumaanichittundu. niroopakanaaya david ehrenstein parayunnathanusarichu, "creative accounting" enna padam aadyamaayi upayogichathu 1968 ll mell brooks nirmmicha "dhii producerse" enna chithrathilaanu, avide ithu hollywood accounting ennum ariyappedunnu.
creative accountinginu pinnile prachodanangal.
creative akkoundinginte adivarayidunna uddeshyam saadhaaranayaayi rekhappeduthiyittulla laabhamo chelavukalo kaikaaryam cheythukondu "saadhyamaaya ettavum mikacha velichathil [eiii] bisinesses avatharippikkuka" ennathaanu. creative accountingil pankedukkunna kambani maanejarmarkk angane cheiyunnathinu vividha saahacharyaparamaaya prachodanangal undakam, avayil iva ulppedunnu 
creative accounting skeemukalude tharangal/udaaharanagal.
varumaana maanejment.
varumanam kaikaaryam cheyyaan creative accounting upayogikkaam. oru kambaniyude adisthaana saambathika prakadanathekkurichu chila pankaalikale thettidharippikkunnathi allengil report cheytha accounting nambarukale aasrayikkunna karar phalangale swaadheenikkunnathino saambathika reportukalil maattam varuthaan maanejarmaar saambathika reportingilum edapaadukal krameekarikkunnathilum vidhi upayogikkumbozhaanu varumaana maanejment sambhavikkunnath.
hollywood accounting.
chila hollywood philim studiyokal parisheelikkunna creative accounting oru sinimayude varumanam marachuvekkaan upayogikkaam, ithu sinimayude varumaanathil chila pankaalikalkk vaagdaanam cheytha labha pankaalittham valachodikkunnu. adisthaanaparamaayi, sinimayude motham varumaanathil pankedukkunnavare baadhikkillengilum laabhathil pankedukkunnavarkku laabhakshamathayude kaaryatthil oru kuranjatho negatteevu nambaro nalkunnu, ithu oru sinimayude vijayathethudarnnu avarkk kuranjatho allathatho aaya peymentukalilekku nayikkunnu. sadbhaavanayil pankedukkunnavare vanchikkunnathinte prashastha udaaharanangalil darth wadder nadan david proves ("ritten oof dhii jeddy" yill 729 milyan dollar krameekaricha motham varumanam), "phoorast gump" novelist ezhuthukaaran vinsttan groom (661 milyan dollar motham thiyettar varumanam) enniva ulppedunnu-iva randum sinimakal "chuvapp niratthilulla" aayathinal avarude labha pankaalitthatthinu 0 dollar nalkiyittundu.
tobashi padhathikal.
creative akkoundinginte eee roopam-ippol athu uthbhavicha jappanil oru criminal kuttamaayi kanakkaakkappedunnu-holdinginte portfoliyoykullil oru kambaniyude mattoru kambaniyumaayulla baadhyathayude vilppana, kaimaattam allengil mattu tharatthilulla thaalkkaalika vyapaaram ulppedunnu, palappozhum aadya sthaapanathinte nashtam marachuvekkaan maathram srishtikkappedunnu. sarkkar kooduthal karsanamaaya sivil niyamangal earppeduthunnathinum oduvil eee sanbradaayathe kriminalvalkkarikkunnathum munbu 1980kalil jappanil eee padhathikal janapriyamaayirunnu. entoon sub korppareshanukale kadangal vilkkunnathinum athinte yadhaartha nashtam pollappaayi marachuvekkunnathinum vyaapakamaayi upayogichathayi entoon kumbhakonam velippeduthi.
lehmann sahodaranmaarude rippo 105 padhathi.
lehmann sahodaranmaar avarude rippo 105 skeem upayogichu accounting sthaapanamaaya ernsttinteyum yamginteyum nireekshanatthil laabhakshamatha reportukal vardhippikkunnathinu repurchase karaarukal upayogichu. oru rippo (oru baadhyathayo swatho vitt kazhinju veendum vaangamenna vaagdaanam) vilppanayayi thettayi report cheiyunnathum edapaadinte pakuthi laabhakshamatha reporting samayaparidhikk munbu poortthiyaakkunna vidhathil krithyamaayi samayakramam nischayikkunnathum ithil ulppedunnu. lehmante yadhaartha panalabhyathayekkurichu pothujanangale vanchikkunnathinaayi lehmante balance sheettil ninnu pathinaayirakkanakkin dollar sthira varumaana securitykal rahasyamaayi neekkam cheiyunnathu ulppedunna accounting thattipp" anuvadichathinu newyorkkile public prosecutermaar aiykkethire cases phayal cheythu.
ekadesham 10 varsham munbu entoon ithe kaaryam thanne cheythirunnu; avarude kaaryatthil, entonil ninnu nigerian baarjukal vaangunnathinaayi manahpoorvvam veendum vaangunnathinulla karaarukalil earppettukondu varumaana kaalayalavinodu aduthulla labham vardhippikkunnathinu merril linch entonine sahayichu, kurachu maasangalkk sesham entoninu avaa thirike vaangaan maathram. yuu.ezz. securities aandu exchange kammeeshan (second) kuttapathram samarppikkukayum thattippin sahaayichathin onniladhikam merril linch executiveukale shikshikkukayum cheythu.
svarnnakkaaranaaya saxes greak kadam marachuvekkunna currency kaimaattam.
" "aii. dii. 1" "ll, eurosonilekku praveshichathinushesham valia currency kaimattangal nadathikkondu grease sarkkaarine athinte kammi mechappeduthunnathinna goldman sax sahayichu". motham 2.3 bilyan euroyil kooduthalulla eee edapaadukal saankethikamaayi vaaypakalaayirunnuvenkilum amgaraajyangalude kammi paridhikalekkurichulla mastrict udambadi niyamangal marikadakkunnathinaayi currency kaimattangalaayi marachuvekkukayum greasine phalapradamaaya oru bilyan euro vaaypa "maraykkaan" anuvadikkukayum cheythu. goldman sax saambathika upakaranam roopakalppana cheyth greekkukalkku vittathinusesham-bhaaviyile baadyathakal maattukayum nikshepakareyum europian union vanchikkukayum cheytha sesham, nikshepa baankinte president gaari koonn ethansinu mattoru karar nalki. grease randaamathe edapaadu nirasichathinushesham, sthaapanam athinte greak kaimattangal greak naashanal baankinu vilkkukayum greasinodulla hraswavum dairkhyameriyathumaaya sthaanangal santhulithamaanennu urappakkukayum cheythu-angane greak veezhcha saadhyathayulla goldman saachukale baadikkilla.
paarmalatthinte thettaaya credit link cheytha nottukal.
itaaliyan ksheera bheemanaya paarmalat 2003 nuu munbu niravadhi creative accounting, vayar thattipp padhathikal upayogichu, ithu europian charithratthile ettavum valia paapparathatthilekku nayichu. oru cayman dweep prathyeka-uddeshya sthaapanathiloode merril linchinte sahaayathode credit link cheytha nottukal svayam vilkkukayum balance sheettil avayude moolyam amithamaayi kanakkaakkukayum cheythu. baank oof amerikkayil ninnulla oru $3.9bn chekkum ithu vyajamaakki. pothuve listtucheytha kambani nikshepakarodu ekadesham 2 bilyan dollar baadhyathakalundenn prasthaavichu (eee kanakk athinte oodittarmaaraaya deloyittum graant thondan internaashanalum amgeekarichu), ennaal orikkal paapparattha nadapadikalil kooduthal shakthamayi ooditt cheythappol, kambaniyude kadam yadhaarthathil $14.5bn aanennu kandethi. eee vann kadam pradhaanamaayum laattin amerikkayile parajayappetta pravartthanangalum kadam maraykkaan upayogikkunna sankeernamaaya saambathika upakaranangalum moolamaanu-epicurum enna subsidiaryiloode paarmalat "billing svayam" polullava. athinte sii. iii. oo kaalistoo tanzi shell akkoundukal srishtikkaan utharavidukayum 900 dasalaksham euro vilamathikkunna panam thante swakaarya traval kambaniyilekku thirichuvidukayum cheythathaayum kandethi.
offshoring nikuthi ozhivaakkalum.
laabhathinmelulla nikuthi ozhivakkaan, bahurashtra korppareshanukal palappozhum "minimum-profit accounting" ennariyappedunna oru creative accounting technic upayogikkunnathinu offshore subsidiarykal upayogikkunnu. subsidiary oru nikuthi sankethathilaanu srishtikkappedunnathu-palappozhum oru shell kambaniyaayi-thudarnnu praadhamika korppareshanodu valia phees eedaakkukayum pradhana korppareshante labham phalapradamaayi kuraykkukayo poornnamaayum illaathaakkukayo cheiyunnu. europian unionudeyum americayudeyum mikka bhagangalilum, eee sambradaayam thikachum niyamaparavum palappozhum vyakthamaaya kaazhchayilo nikuthi niyanthranakkaarude vyakthamaaya amgeekaarathilo nadappilaakkappedunnu. 
naikk, ink. bermuda aasthaanamaayulla oru special purposes entitti subsidiaric naamamaathramaaya thukaykku swoosh logo vitt prashasthamaaya offshoring upayogichu, thudarnnu naikk incorporated kambaniyil ninnu licensing phees "svayam eedaakki". europil swantham brand upayogikkunnathinu subsidiaric panam nalkendivannu. dutch nikuthi adhikaarikalkk eee seaphoning gadanayekkurichu ariyukayum amgeekarikkukayum cheythirunnuvenkilum naikkumaayulla swakaarya karar prasidheekarichilla. licensing phees 3 varshathinide motham $3.86bn aayirunnu, ithu bandhamillaattha oru yuu kaaranam kandethi.ezz.-adisthaanamaakkiyulla kesukalum parudeesa pepparukalum. 2014-ll, dutch adikaarikalumaayulla bermuda karar kaalaharanappedukayum naikki labham mattoru offshore subsidiaryaaya netherlands aasthaanamaayulla parimithamaaya badhyatha pankaalithatthilekku maattukayum cheythu (sivi, hrasvamaayi, saadhaaranayaayi commanditjesshaft ennariyappedunnu). dutch nikuthi pazhuthukaliloode, netherlandil thamasikkunna vyakthikalude udamasthathayilulla sivi-kall nikuthirahithamaan. eee ghadanaye chooshanam cheythathiloode naikki prathivarsham oru bilyan dollariladhikam nikuthi laabhikkukayum athinte aagola nikuthi nirakk <aii. dii. 1> aayi kuraykkukayum cheythu; eee bahurashtra nikuthi ozhivakkalinaayi onniladhikam sarkkarukal nilavil kodikal dollar moolyamulla nikuthi pinvalikkal kesukalkkaayi kambani pinthudarunnu.
janapriya maadyamangalil.
creative accounting reethikal ulppedunna saambathika kumbhakonangalkkum securitykal thattippinum chuttumulla niravadhi kendrangal