Creative Accounting and the Cross-Eyed Javelin Thrower

Foreword by Chris Swinson, President of the Institute of CharteredAccountants in England and Wales.

Acknowledgements.

Who's Who.

List of Abbreviations.

PART I: SETTING THE SCENE.

The Challenge.

The Response.

PART II: ENFORCEMENT.

Discovery and Detection.

Investigation and Action.

The Message is Medium.

A Risky Strategy.

PART III: ENFORCEABILITY: LOOKING FOR LOOPHOLES.

From Enforcement to Enforceability.

Find the Gap and the Ex-Files.

Out of Bounds.

Working to Rule.

Substance Abuse and Counter Strikes.

The Panel Strikes Back.

PART IV: ENFORCEABILITY: CHALLENGING THE REGULATORS.

Whose Substance is it Anyway?

Challenging Accounting Standards.

True and Fair: Override or Overridden?

PART V: LAW IN ACTION.

Law in the Courts: Or Why Lawyers Can't Give a StraightAnswer.

Winning Ways: From Technical to Tactical.

A Wider Lens.

PART VI: CONTROL?

Climate Control.

Cost-Benefit Control.

Battles, Wars and the Spirit of the Law.

Creative Control.

The Cross-Eyed Javelin Thrower.

Appendix 1: ASB Foreword to Accounting Standards.

Appendix 2: The Companies (Revision of Defective Accounts andReport) Regulations 1990 (SI 1990/2570).

Appendix 3: FRRP, Procedures for Handling Individual Cases.

Appendix 4: Financial Reporting Review Panel Record.

Appendix 5: Panel Press Notices -
Report.

Appendix 6: Panel Press Notices -
Analysis.

Bibliography.

Cases Index.

Company Index.

General Index.

Statutory Materials Index.

Subject Index.