The Financial Numbers Game: Detecting Creative Accounting Practices

摘要: 1 Financial Numbers Game. Rewards of the Classifying Creative Accounting Practices. Plan This Book. Summary. Glossary. Notes. 2 How Game Is Played. Policy Choice and Application. Fraudulent Reporting. Cleaning Up after Clarifying Terminology. 3 Earnings Management: A Closer Look. What Management? Incentives Conditions for Management. Management Techniques. Evidence Effectiveness Good or Bad? 4 The SEC Responds. Chairman's Speech. Action Plan. Subsequent Developments. Enforcing Securities Laws. 5 Professionals Speak Out. Survey Professionals. Results. 6 Recognizing Premature Fictitious Revenue. It Revenue? When Should Revenue Be Recognized? Detecting Checklist to Detect 7 Aggressive Capitalization Extended Amortization Policies. Cost Capitalization. Amortizing Capitalized Costs. Periods. 8 Misreported Assets Liabilities. Link with Reported Earnings. Boosting Shareholders' Equity. Overvalued Assets. Undervalued 9 Getting Income Statement: Classification Disclosure. Current Statement Requirements Reporting Comprehensive Income. Classifications. Creativity Other Aspects Statement. 10 Pro-Forma Measures Recasting Bottom Line: Measures. 11 Problems Cash Flow Flow. Operating Using Subject Index. Company