Hidden Financial Risk
Hidden Financial Risk
Understanding Off-Balance Sheet Accounting
Ketz, J. Edward
John Wiley & Sons Inc
07/2003
312
Dura
Inglês
9780471433767
15 a 20 dias
790
1. What? Another Accounting Scandal?
2. Balance Sheet Woes.
PART II. HIDING FINANCIAL RISK.
3. How to Hide Debt with the Equity Method.
4. How to Hide Debt with Lease Accounting.
5. How to Hide Debt with Pension Accounting.
6. How to Hide Debt with Special Purpose Entities.
PART III. FAILURES THAT LED TO DECEPTIONS.
7. The Failure of Managers and Directors.
8. The Failure of the Auditing Profession.
9. The Failure of Regulation.
10. The Failure of Investors.
PART IV. MAKING FINANCIAL REPORTS CREDIBLE.
Chapter 11. Andersen Has the Solution-Really!
Bibliography.
Index.
1. What? Another Accounting Scandal?
2. Balance Sheet Woes.
PART II. HIDING FINANCIAL RISK.
3. How to Hide Debt with the Equity Method.
4. How to Hide Debt with Lease Accounting.
5. How to Hide Debt with Pension Accounting.
6. How to Hide Debt with Special Purpose Entities.
PART III. FAILURES THAT LED TO DECEPTIONS.
7. The Failure of Managers and Directors.
8. The Failure of the Auditing Profession.
9. The Failure of Regulation.
10. The Failure of Investors.
PART IV. MAKING FINANCIAL REPORTS CREDIBLE.
Chapter 11. Andersen Has the Solution-Really!
Bibliography.
Index.