False accounting: Difference between revisions
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imported>Doug Williamson (Create page - source - Oxford Dictionary of Law - 9th Edition.) |
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Revision as of 08:55, 3 March 2022
1. Law - criminal law - UK.
The criminal offence of falsifying accounts or related documents knowing or suspecting them to be false or misleading, for the purpose of personal gain or of causing loss to another.
False accounting can also include destroying or hiding accounts or related documents.
2. Law - criminal law.
Similar criminal offences in other legal jurisdictions.
See also
- Accounting standards
- Audit
- Auditors’ report
- Contract
- Criminal law
- Disclosure
- Factual misstatement
- Financial reporting
- Fraud
- Fraudulent misrepresentation
- Fraudulent trading
- Innocent misrepresentation
- Judgmental misstatement
- Law
- Material
- Misrepresentation
- Misstatement
- Negligent misrepresentation
- Negligent misstatement
- Qualified audit report
- Unqualified audit report
- Window-dressing
