Содержание
- 2. © 2006 Pearson Education Canada Inc. Chapter 1 Introduction
- 3. © 2006 Pearson Education Canada Inc. Some Historical Perspective Paciolo, 1494 English Corporations Acts Compulsory audit
- 4. © 2006 Pearson Education Canada Inc. Organization of the Book
- 5. © 2006 Pearson Education Canada Inc. Information Asymmetry Two Main Types Adverse selection Persons with an
- 6. © 2006 Pearson Education Canada Inc. User Decision Problem In Presence of Adverse Selection Rational investment
- 7. © 2006 Pearson Education Canada Inc. Role of Financial Reporting To Control Adverse Selection Decision usefulness
- 8. © 2006 Pearson Education Canada Inc. The Fundamental Problem Of Financial Accounting Theory The best measure
- 9. © 2006 Pearson Education Canada Inc. ENRON CORP. Implications for Accountants
- 10. © 2006 Pearson Education Canada Inc. Enron, Cont’d. Special Purpose Entities Associated with Enron On Enron
- 11. © 2006 Pearson Education Canada Inc. Enron, Cont’d. GAAP requires amounts due from shareholders be deducted
- 12. © 2006 Pearson Education Canada Inc. ENRON, Cont’d. Off-Balance Sheet Financing On SPE books: Cash xxx
- 13. © 2006 Pearson Education Canada Inc. ENRON, Cont’d. Enron Renders Services to the SPE A/C receivable
- 14. © 2006 Pearson Education Canada Inc. ENRON, Cont’d Enron records its share of SPE profits Investment
- 15. © 2006 Pearson Education Canada Inc. ENRON, Cont’d In 3rd quarter, 2001, Enron Recognized that the
- 16. © 2006 Pearson Education Canada Inc. ENRON, Cont’d Impacts of the Writeoffs No effect on operating
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