| Description |
xvi, 204 pages ; 24 cm |
| Contents |
1. Revenue Recognition -- 2. Stock Options: The Great Accounting Fallacy -- 3. Off-balance-sheet Financing -- 4. Risk Management, Derivatives and Hybrid Instruments -- 5. Recognition of Expenses, Balance Sheet Fluctuations, Cash Flow and Quality of Earnings -- 6. Subjectivity in the Consolidation of Companies -- 7. Creative Accounting in Public and Private Entities -- 8. Conclusion |
| Summary |
"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."--BOOK JACKET |
| Notes |
Formerly CIP. Uk |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Translated from the Spanish |
| Subject |
Financial statements.
|
|
Corporations -- Accounting.
|
| LC no. |
2008021140 |
| ISBN |
9780230217706 hardback |
|
0230217702 hardback |
|
