- Any practice that attempts to make a situation look better than it really is. It has been used extensively by accountants to improve the look of balance sheets. For example, banks used to call in their short-term loans and delay making payments at the end of their financial years, in order to show spuriously high cash balances. Another example is when a company borrows cash from an associated undertaking to disguise a short-term liquidity problem. These practices now fall within the remit of the Accounting Standards Board.
Accounting dictionary. 2014.
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window dressing — window .dressing n [U] 1.) something that is intended to make people like your plans or activities, and to stop them seeing the true situation used to show disapproval ▪ All these glossy pamphlets are just window dressing the fact is that the new … Dictionary of contemporary English
window dressing — If something is done to pretend to be dealing with an issue or problem, rather than actually dealing with it, it is window dressing … The small dictionary of idiomes
window dressing — n. 1. the arrangement or display of goods and trimmings in a store window to attract customers 2. statements, actions, or display designed to make something seem better than it really is window dress vt. window dresser n … English World dictionary
window dressing — ► NOUN 1) the arrangement of a display in a shop window. 2) the presentation of something in a superficially attractive way to give a favourable impression … English terms dictionary
window-dressing — index pretense (ostentation) Burton s Legal Thesaurus. William C. Burton. 2006 … Law dictionary
Window-Dressing — [ wɪndəʊ dresɪȖ; englisch »Schönfärberei«, eigentlich »Schaufensterdekoration«] das, im weiteren Sinn alle gesetzlich erlaubten Maßnahmen der Bilanzpolitik vor dem Bilanzstichtag, um die im Jahresabschluss ausgewiesene wirtschaftliche Lage des… … Universal-Lexikon
window dressing — window ,dressing noun uncount 1. ) something that is intended to seem impressive but does not have any real effect 2. ) the job of arranging goods in store windows, in order to make them look attractive … Usage of the words and phrases in modern English
window dressing — trading activity near the end of a quarter or fiscal year that is designed to improve the appearance of a portfolio to be presented to clients or shareholders. For example, a portfolio manager may sell losing positions so as to display only… … Financial and business terms
window-dressing — also window dressing 1) N UNCOUNT Window dressing is the skill of arranging objects attractively in a window, especially a shop window, or the way in which they are arranged. 2) N UNCOUNT (disapproval) If you refer to something as window dressing … English dictionary
Window Dressing — Unter Window Dressing werden geschäftliche Maßnahmen vor allem Institutioneller Anleger verstanden, die kurze Zeit vor dem Abschlussstichtag ausschließlich der optischen Gestaltung des Bilanzbildes dienen sollen und nicht der dauerhaften… … Deutsch Wikipedia
Window Dressing — A strategy used by mutual fund and portfolio managers near the year or quarter end to improve the appearance of the portfolio/fund performance before presenting it to clients or shareholders. To window dress, the fund manager will sell stocks… … Investment dictionary