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Cookie jar accounting or cookie jar reserves is an accounting practice in which a company takes a quantity of large reserves from an economically successful year and incurs them against losses from less successful years.
The other government institutions get a portion of the college graduates allocation are the Government Accountability Office of the Republic of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia/ BPK RI)and the Financial and Development Supervisory Agency (Badan Pengawasan Keuangan dan Pembangunan / BPKP). In previous years, there is a ...