WINDOW DRESSING

Views:
 
Category: Entertainment
     
 

Presentation Description

hello

Comments

Presentation Transcript

WINDOW DRESSING :

WINDOW DRESSING MEANING OF WI Window dressing meaning the principles of accounting’ all work to create accounts that are an accurate reflection of the financial position of the company.

DEFINITION OF WI:

DEFINITION OF WI According to fridson, 1994 window dressing is the year end practice of adjusting portfolio weighting to meet compliance restrictions on industry weighting and bond credit quality’

THE FOCUS OF WAINDOW DRESSING :

THE FOCUS OF WAINDOW DRESSING *Liquidity, hiding a deteriorating liquidity position *Profitability, massaging profit figures

  WAINDOW DRESSING RELATED WITH OTHER FIELD, :

WAINDOW DRESSING RELATED WITH OTHER FIELD, *Finance investment terms, window dressing is a trading activity near the end of a quarter *Banking terms, window dressing is a special adjustment in a financial position to give the appearance liquidity

PowerPoint Presentation:

*Business terms , waindow dressing is a trading activity near the end of a quarter

CHARACTERISTICS OF WINDOW DRESSING ,:

CHARACTERISTICS OF WINDOW DRESSING , *It is an act macking a company look better financially than it really is. *it is a technique in accounting that is used to present the financial position of the company in a favorable light

REASONS OF WINDOW DRESSING:

REASONS OF WINDOW DRESSING *To influence share prise *To encourage investors *To reduce liability for taxation *To hide poor management

ADVANTAGES OF WINDOW DRESSING:

ADVANTAGES OF WINDOW DRESSING * Existing shareholders take advantage of window dressing *there is considerable scope for window dressing in a company ‘s published accounts

DIS ADVANTAGES OF WINDOW DRESSING:

DIS ADVANTAGES OF WINDOW DRESSING *A lot of details may nevertheless remain concealed. *Window dressing is a compromising with the privacy . *There is a no separate disclosure of prior –period adjustment.

authorStream Live Help