Methods of window dressing
.. Sale and leaseback—this increase cash but does involve a commitment to pay rentals, the entity may sell the assets before year-end and lease it back post year end
.. Short term borrowing just before year end shows a better ability to repay debts although it does increase liabilities
.. Receipts of receivables—asking customers to pay their debts early by offering discounts at the year end to make cash position better
.. Bringing sales forward—asking customers to place order early before year end to increase revenue and profits
.. Changing depreciation policies
.. Recognizing intangibles
.. Changing valuation policies
