how do you window dress financial statements 
financial statements are an aggregation of the results of the accounting process for an accounting period there are several ways to window dress these statements some examples are recording certain expenses differently or capitalizing expenses rather than accounting for them as expenses the bottom linewindow dressing is used by some investment managers financial departments or executives to give the appearance that a particular investment or business is doing better than it is it is an illegal practice regarding accounting procedures and financial reporting but when investment managers window dress by replacing holdings at the end of a period to make an investment instrument appear to perform better it s more of a violation of ethical fund management practices it is an attempt to fool you into investing in something you might not invest in otherwise that s why it s essential to know what it is and how to identify it 