Hidden Financial Risk: Understanding Off-Balance Sheet AccountingISBN: 978-0-471-43376-7
Hardcover
312 pages
July 2003
This is a Print-on-Demand title. It will be printed specifically to fill your order. Please allow an additional 10-15 days delivery time. The book is not returnable.
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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.