Whatever you may think of City's owners, Abu Dhabi or the club, the last thing you could reasonably accuse them of would be "a little creative accounting". To state the obvious, neither club nor owner is close to bankruptcy, and the people at the top are not short of a few bob, so why fiddle anything, even to the tune of a few tens of millions? They want to be successful in this undertaking; they are in it for the long term. Why risk the whole Manchester City and wider CFG enterprise by fiddling the books? I suppose that, like other businesses, they will try to avoid paying any more tax than they have to, but as for "creative accounting", it doesn't sound at all likely.