Exaggeration, although not advisable, is in a different category, but should also be avoided. Employers are not looking for unrealistic qualifications, but they are looking for honesty. After all, if you cannot be trusted to provide accurate information about your past, how can you be trusted with their business, money, or customers? There are no hard and fast guidelines as to the many gray areas that go into making a job-winning resume, but a combination of honesty and assertiveness will work the best. Your resume is in fact a marketing tool, not a dossier. You can consider that your resume is similar in some ways to job ads, in which employers extol the virtues of working with their companies. They will likely tout the excellent benefits, great working conditions, competitive salary, etc., etc. Of course, they don't tell you anything even slightly negative.