I don't know if there is a definition of honest accounting that I should be aware of. I assume the numbers are reasonably correct, but ascribing 31m to google's lobbying effort against the copyright directive is more than dishonest. It is incorrectly quoting UK Music, which did the dishonest accounting.

For example, 1.75m from Konrad Adenauer-Stiftung, which is a think tank closely related to the party of the rapporteur responsible for the copyright directive. If they were engaged in lobbying related to the copyright directive, they most certainly would not align with google's interests. If you take a look at the transparency register (http://ec.europa.eu/transparencyregister/public/consultation...), you'll find that almost their entire budget for the declared activities comes from two german federal agencies.