Financial Shenanigans, Fourth Edition: How to Detect Accounting Gimmicks & Fraud in Financial Reports, 4th Edition

Index

Please note that index links point to page beginnings from the print edition. Locations are approximate in e-readers, and you may need to page down one or more times after clicking a link to get to the indexed material.

AA. See Acquisition Accounting

Accounting. See also Acquisition Accounting; Program accounting

accrual-based compared to cash-based, 144–146

for AOL, 87–88

Dunkin’ Donuts changes in, 74–75

expense recording with assumptions for, 109–112

for Intel Corporation, 93

investors in relation to changes in, 88–89

operating income in relation to, 79

rule SFAS 131, 125, 126

rule SOP 91–7, 88

rules as accomplices, 149

rules SFAS 93, 145, 151

SCF in relation to, 144–145

Toshiba disclosure on, 275–276

two-step, 83–84, 95–96, 132

Accounts ...