- The act of falsifying, or making false; a
counterfeiting; the giving to a thing an appearance of something which
it is not. - Willful misstatement or misrepresentation. - The showing an item of charge in an account to be
wrong.
retrospective falsification Unintentional distortion in remembering previous experiences which is not considered to be caused by unconscious influences is called retrospective falsification.
Manipulation or falsification of accounts By manipulation or falsification of accounts we mean to say that the accounts are prepared in such a way as to show more profits or less