Creative Accounting Exposed
Worldcom, Enron, Parmalat...a succession of financial scandals have made front page news throughout the world in recent times. In this book, the author investigates the origin of creative accounting and explains how and why some companies use these shortcuts to cover different needs. Creative Accounting Exposed is written in a clear, enjoyable style with a wealth of case studies.
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Worldcom, Enron, Parmalat...a succession of financial scandals have made front page news throughout the world in recent times. In this book, the author investigates the origin of creative accounting and explains how and why some companies use these shortcuts to cover different needs. Creative Accounting Exposed is written in a clear, enjoyable style with a wealth of case studies.
List of Tables and Figures1 Revenue Recognition 12 Stock Options: The Great Accounting Fallacy 293 Off-balance-sheet Financing 444 Risk Management, Derivatives and Hybrid Instruments 755 Recognition of Expenses, Balance Sheet Fluctuations, Cash Flow and Quality of Earnings 846 Subjectivity in the Consolidation of Companies 1107 Creative Accounting in Public and Private Entities 1198 Conclusion 164Notes 172References 185Bibliography 191Index 193
