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Term: Accounting -> Fraud
Term:

Fraud

Definition:

A deliberate deception to secure unfair or unlawful gain. False representation intended to deceive relied on by another to that person's injury. Fraud include fraudulent financial reporting undertaken to render financial statements misleading, sometimes called management fraud, and misappropriation of assets, sometimes called defalcations.

Related terms:

Business Valuation

Closing the books
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