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Window Dressing in accounting refers to fudging the financial statements to throw a sound financial position and rosy picture about a company. It is not an illegal practise yet it is unethical. There are various reasons for manipulating the financial statements.Ways in which one conducts accounting gimmicks are:

1. Income Smoothing

2. Changing Depreciation policy

3. Changing Stock Valuation policy etc

Detailed information is available at: http://financenmoney.in/financial-statements-window-dressing-and-accounting-frauds/

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