LAW|criminal law|offence · BUSINESS AND COMPETITION|accounting
- cuntasaíocht bhréagach Tagairt "An tAcht um Cheartas Coiriúil (Cionta Gadaíochta agus Calaoise), 2001, http://www.oireachtas.ie/documents/bills28/acts/2001/a5001i.pdf [15.2.2016] ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
- ga
- false accounting
- en
- Sainmhíniú fraud involving an employee or an organisation who alters, destroys or defaces any account; or presents accounts from an individual or an organisation so they do not reflect their true value or financial activities Tagairt "COM-Terminology Coordination, based on:Cumbria Constabulary. National Fraud Reporting Centre. False accounting fraud. What false accounting involves, http://www.cumbria.police.uk/admin/uploads/attachment/files/Advice_and_Info/Fraud/False_Accounting_fraud.pdf [3.4.2014]"
- Nóta This type of fraud can include overstating assets and/or understating liabilities. False accounting can take place for a number of reasons, for example:- to obtain additional financing from a bank- to report unrealistic profits- to inflate the share price- to hide losses- to attract customers by appearing to be more successful than you are- to achieve a performance-related bonus- to cover up theft.
- faux en écritures comptables
- fr
- Sainmhíniú fraude consistant en l'omission volontaire d'inscrire des opérations dans les livres comptables ou en la comptabilisation d'opérations fictives Tagairt "COM-FR, d'après:Précis de droit comptable 2011, D. Colin, http://books.google.be/books?id=AA1KnfxX4V4C&pg=PA232&lpg=PA232&dq=%22faux+en+%C3%A9critures+comptables%22&source=bl&ots=ddQju-qx7x&sig=cWPnl8155-nwSmxGGMfeh3BxN3c&hl=fr&sa=X&ei=44GuU4GeNMqGywOq34Bo&ved=0CEoQ6AEwBg#v=onepage&q=%22faux%20en%20%C3%A9critures%20comptables%22&f=false [30.6.2014]"