big bath reserves
*Reserves created for charges arising from *acquisitions or *restructuring. Many systems of *Generally Accepted Accounting Principles restrict the use of big bath reserves, owing to their rather tainted reputation as a potential means of *cooking the books. The creation of inflated reserves can be exploited to release the reserves (and thereby inflate *net income) during periods of weak financial performance. Such misuse of big bath reserves is a subversion of the *accruals basis of accounting. See also *cookie jar reserves.

Auditor's dictionary. 2014.

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