Matches in DBpedia 2014 for { <http://dbpedia.org/resource/Cookie_jar_accounting> ?p ?o. }
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- Cookie_jar_accounting abstract "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 incurred in bad years.An example of a cookie jar reserve is a liability created when a company records an expense that is not directly linked to a specific accounting period -- the expense may fall in one period or another. Companies may record such discretionary expense when profits are high because they can afford to take the hit to income. When profits are low, the company reduces the liability (the reserve) rather than recording an expense in the lean year.The United States Securities and Exchange Commission (SEC) does not permit cookie jar accounting by public companies because it can mislead investors regarding a company's financial performance.".
- Cookie_jar_accounting wikiPageID "3832380".
- Cookie_jar_accounting wikiPageRevisionID "460485565".
- Cookie_jar_accounting hasPhotoCollection Cookie_jar_accounting.
- Cookie_jar_accounting subject Category:Accounting_systems.
- Cookie_jar_accounting type Abstraction100002137.
- Cookie_jar_accounting type Accounting113405962.
- Cookie_jar_accounting type AccountingSystems.
- Cookie_jar_accounting type Communication100033020.
- Cookie_jar_accounting type Document113403331.
- Cookie_jar_accounting type Record113403643.
- Cookie_jar_accounting type Register113412321.
- Cookie_jar_accounting comment "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 incurred in bad years.An example of a cookie jar reserve is a liability created when a company records an expense that is not directly linked to a specific accounting period -- the expense may fall in one period or another.".
- Cookie_jar_accounting label "Cookie jar accounting".
- Cookie_jar_accounting sameAs m.0b29s4.
- Cookie_jar_accounting sameAs Q5167101.
- Cookie_jar_accounting sameAs Q5167101.
- Cookie_jar_accounting sameAs Cookie_jar_accounting.
- Cookie_jar_accounting wasDerivedFrom Cookie_jar_accounting?oldid=460485565.
- Cookie_jar_accounting isPrimaryTopicOf Cookie_jar_accounting.