False accounting implies that one gives untrue accounting information and deliberately manipulates financial statements. This could entail that a company destroys accounting information or alters an account, for example by overstating the assets or understating the liabilities of a business. Often, the intention for a company by doing this is to appear more successful on paper than in reality, which could lead to for example additional financing by banks, an inflated share price or more attraction of customers. For accounting fraud to be a crime, the accounting information must be deliberately falsified. Corrected errors or revised estimates do therefore not entail false accounting.