fraudulent accounting documents
[frɔˈdʒuːlənt əˈkaʊntɪŋ ˈdɑkjəmənts]
noun phrasepl: fraudulent accounting documents
documentos contábeis fraudulentos
1. False or falsified financial records, invoices, receipts, or statements prepared with intent to deceive creditors, tax authorities, investors, or other stakeholders
The company was prosecuted for submitting fraudulent accounting documents to the bank to secure an illegal loan.
A empresa foi processada por apresentar documentos contábeis fraudulentos ao banco para obter um empréstimo ilegal.
2. Deliberately altered or fabricated financial papers designed to misrepresent a company's financial position or transactions
The auditors discovered fraudulent accounting documents that inflated the company's assets by millions.
Os auditores descobriram documentos contábeis fraudulentos que inflacionaram os ativos da empresa em milhões.
In Brazil, fraudulent accounting documents are a serious legal matter prosecuted under Lei de Crimes Financeiros (Financial Crimes Law) and Lei de Lavagem de Dinheiro (Money Laundering Law). In the USA, such documents violate federal securities laws and are investigated by the SEC and FBI. This term is commonly encountered in corporate scandals, forensic accounting investigations, and criminal proceedings in both countries.
NYC Slang
cooked books / doctored documents
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