Editing Creative accounting (section)

=== Tobashi schemes ===
{{Main articles|Tobashi scheme}}
This form of creative accounting—now considered a criminal offense in Japan, where it originated—involves the sale, swap or other form of temporary trade of a liability of one company with another company within the holding's portfolio, often solely created to conceal losses of the first firm. These schemes were popular in the 1980s in Japan before the government instituted harsher civil laws and eventually criminalized the practice. The [[Enron scandal]] revealed that [[Enron]] had extensively made use of sub-corporations to offload debts and hide its true losses in a Tobashi fashion.