A sometimes questionable corporate accounting practice of taking reserves against losses during profitable years and using them in unprofitable years, to smooth out the earnings numbers and make the company's operations seem more consistent than they are.
Related information about cookie jar accounting:
- Cookie jar accounting - Wikipedia, the free encyclopedia
Cookie jar accounting or cookie jar reserves is an accounting practice in which a company uses generous reserves from good years against losses that might be ...
- Cookie Jar Accounting Definition | Investopedia
An accounting practice in which a company uses generous reserves from good years against losses that might be incurred in bad years. Cookie jar accounting ...
- Cookie-jar accounting
Cookie-jar accounting is an accounting practice where reserves from a good year are ... Because cookie-jar accounting is a way of misleading investors, it is ...
- An Example of Cookie Jar Accounting | Chron.com
Investors rely on the accuracy and honesty of financial statements prepared by corporations to help them make investment choices. Unfortunately, company ...
- What is cookie jar accounting? - Accounting Questions & Answers ...
Mar 27, 2010 ... Cookie jar accounting is related to quality of earnings. Quality of earnings is an indication of where company's earnings are coming from.
- Cookie Jar Accounting - Financial Dictionary - The Free Dictionary
Cookie Jar Accounting. Also found in: Wikipedia, 0.01 sec. Cookie Jar Accounting. An accounting method in which a company understates how healthy it is ...
- What is cookie jar accounting? definition and meaning
Definition of cookie jar accounting: A sometimes questionable corporate accounting practice of taking reserves against losses during profitable years and using ...
- What is Cookie Jar Accounting?
Cookie jar accounting is a term that refers to the practice of storing back excess financial reserves during periods of high production for use in later periods when ...