window

window1. An opportunity to borrow or invest that may be only temporary and should therefore be taken while it is available. window dressing 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 fall within the remit of the Financial Reporting Council. Seecreative accounting; off-balance-sheet.

• option period
• option to double
• opt-out e-mail
• OR
• order cheque
• order driven
• order of business
• order-qualifying criteria
• order-routine specification
• order-winning criteria
• ordinary activities
• ordinary resolution
• ordinary share
• ordinary share capital
• organic growth
• organic organization
• organizational behaviour
• organizational buying
• organizational commitment
• organizational culture
• organizational design
• organizational development
• organizational psychology
• organizational theory
• organization and methods