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Creative Accounting Exposed

Creative Accounting Exposed

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  • ISBN:9780230217706
  • Editorial: Palgrave
  • Fecha de la edición:
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  • Dimensiones: 0 cm x 0 cm
  • Nº Pág.:224
  • Idiomas:Ingles

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Credit crunch, Worldcom, Enron, Parmalat...The succession of financial scandals which have made the front page news in recent times has meant that terms such as 'creative accounting' and 'stock options' have now become part of everyday vocabulary for people half the world over. In this book Ignacio de la Torre explains the reasons why some companies choose to influence their figures and how they do so, often by bending the rules rather than breaking them -- anticipating or increasing income, reducing or delaying the recognition of expenses and shifting away debts or losses. He also shows us how to spot such tricks and correctly interpret financial reports. Written in a clear and enjoyable style, the wealth of international case studies from companies such as Repsol, L'Oreal, Vivendi, Universal and Vodafone and public bodies such as the Greek government and the European Union, and the subsequent detail of analysis, make this book appealing reading for all professionals of the accounting world as well as those who simply want to know the truth behind the headlines.

List of Tables and Figures
1 Revenue Recognition 1
2 Stock Options: The Great Accounting Fallacy 29
3 Off-balance-sheet Financing 44
4 Risk Management, Derivatives and Hybrid Instruments 75
5 Recognition of Expenses, Balance Sheet Fluctuations, Cash Flow and Quality of Earnings 84
6 Subjectivity in the Consolidation of Companies 110
7 Creative Accounting in Public and Private Entities 119
8 Conclusion 164
Notes 172
References 185
Bibliography 191

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