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분야
pptx2.Accounting Fraud Corporations: ”ENRON”
3.Introduce the “ENRON”
4.ENRON SCANDAL PROBLEMS
5.Conclusion
– No list of prepaid expenses and other assets in connection – Not the classification of certain assets and liabilities – Reduce the short and long term in one sum.
With the inclusion of revenues is the most common method of accounting fraud. A company can ship its products to customers, do not ask those who know that customers return the products after the end of the year. While in the work of returns, records of the products of companies where the sales were real. Or a company may engage in channel stuffing. It offers products to distributors or end users who do not really, but business is business on the side that provide incentives and privileges, whether dealers or customers is not opposed to taking a quick delivery of products. A company can also avoid delay-recording products that were returned by customers to the recognition of these movements against the proceeds from the sale this year he other way a company undertakes, accounting fraud is a result of registration fees, not including expenses for amortization. Or a company may decide that all of its cost of sales registers of both costs of sales over a period of time. This would reduce the gross margin higher, but the inventories of the assets of the company are products that are not really in the list because they were delivered to customers. A company may choose not to take for asset losses that should be recognized as receivables write-offs, or could not write, the inventories at lower of cost or market rule. A company cannot record all the responsibilities of work, so were the estimated liability in the balance sheet of the company. Its benefit, therefore, be estimated highly enough.
Industry formerly Energy
Founded Omaha, Nebraska, 1985
Headquarters Houston, Texas, United States
Key people Kenneth Lay, Founder, former Chairman and CEO Jeffrey Skilling, former President, CEO and COO Andrew Fastow, former CFO Rebecca Mark-Jusbasche, former Vice Chairman, Chairman and CEO of Enron International Stephen F. Cooper, Interim CEO and CRO John J. Ray, III, Chairman
Revenue $101 billion (in 2000)
Website http://www.enron.com/
