The process of overstating an expense provision, the purpose of which is to provide a larger balance in the estimated liability or allowance account so it maximizes the amount of expense for a later period.
Related information about accounting cushion:
- Accounting Cushion Definition | Investopedia
The overstatement of a company's expense provision, in order to create a cushion for future results. A company can use this to artificially understate income in ...
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Definition of accounting cushion: Overstatement (in a current accounting period) of a liability or expense (such as bad debts) that will be incurred in a later period ...
- Accounting Cushion: Definition from Answers.com
Overstating an expense provision. This provides a larger balance in the estimated liability or allowance account so as to minimize the amount of an expense.
- accounting cushion Definition | Business Dictionaries from ...
overstating an expense provision. This provides a larger balance in the estimated liability or allowance account so as to minimize the amount of an expense ...
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Definition of accounting cushion: The process of overstating an expense provision, the purpose of which is to provide a larger balance in the estimated liability or ...
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accounting convention. accounting concepts · accounting cushion. Definition. A method or procedure that is based on custom and is subject to change as ...
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modified book value · deed of reconveyance · prudence concept · deferred tax · deferred tax liability · accounting cushion · Chartered Property Casualty ...
- Cushion | Business Pundit
Search Business Pundit. Go. Home · Resources · BizNotes · Advertise · About · Contact. Home > Businesspedia > Accounting > Cushion ...