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

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Preface. PART I. MY INVESTMENTS WENT OUCH!

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.
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