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kiting

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kiting

US term for artificially boosting a company's value in its accounts. On the last day of the accounting period cash is paid into one current account from another. The account transferring the money out will not be debited in the accounting period but the new account will be credited in that period.



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? Mentioned in ? References in periodicals archive
 
International Kiteboarding Organization (IKO) cofounder Eric Beaudonnat recommends kiting away from large crowds.
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Greer's kite was small compared to other kiting schemes.
Check kiting: detection, prosecution and prevention by Albrecht, W. Steve / The FBI Law Enforcement Bulletin
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