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Special Purpose Entities and Accounting at Enron

This approach was legal and acceptable under FASB rules at the time. The Enron-specific problem arose when Enron did not consolid...

WorldCom, Enron, and IAS

principles of accounting in the U.S. (Larson et al, 2001). Since that time, a number of authoritative bodies have been instituted ...

Accounting at Enron

aside through Enron stocks. The question here is, could an Enron have been avoided? What would a financial consultant (one...

Enron's Accounting Practices Assessed

made available to all of the outside world including Wall Street analysts. The news of its financial problems came as a surprise ...

Irregularities in Accounting at WorldCom and Enron

savvy ways of getting things done. That is, until the fall of 2001. The nation, already shocked and stunned by the tragedy...

Fraudulent Accounting Procedures at WorldCom and Enron

as CEO and Chairman on February 4, 2002; Jeffrey K. Skilling, former CEO and Director; Andrew S. Fastow, former chief financial of...

Accounting and Corporate Effects of Business Failures

in accountants and the way accounts were prepared was being shaken. The entire financial basis of the stock markets requires tha...

Post Arthur Anderson and Enron Accounting Implications

the financial statements. This sent investors scrambling. Nancy Temple was viewed as the culprit (by both the courts and observers...

Post WorldCom and Enron International Accounting Standards

a result of ending some of the companys more obscure partnerships (Leonard, 2001). And, it was these partnerships that severely h...

Contributing Factors to Enron's Downfall

a great deal to do with the number of external factors and affiliations which many say reveal a weakness in the competitive and ri...

Enron's Conflict Management

Sadly, those pursuing the win-lose scenario often overlook simpler approaches in which everyone wins, thereby avoiding further pro...

Enron's Failure and its Reasons

accounting system it may be argued that a collapse in the style of Enron is much more unlikely due to very different accounting en...

Learning Lessons from Enron's Bankruptcy

ignored their warnings (Saragosa, 2002). Skilling insisted that since he was not an accountant himself, he should not be expected ...

Strategic Errors at Enron

to be on a continuing growth streak. Enron did not use proper or prudent caution in their diversification strategies. There did ...

Downfall of Enron and Its Reasons

At the crux of the issue is the fact that $3.85 billion in expenses was hidden from the companys financial statements in 2001...

Economic Environment of Enron

company that essentially is a member of the walking dead, it paradoxically experienced a rise in revenues for the nine months ende...

Organizational Behavior at One Failed Company

behavior incorporates theories from a number of other fields, including psychology, anthropology, sociology, social psychology and...

WorldCom, Enron, and Ethics

employees - and even the economy. In the end, no one has benefited from either situation, because the methods were done in secrecy...

eCommerce Issues

(Fixmer, 2002). Network security. By 2002, there had been few lawsuits in this area, but even then it was recognized as on...

Are Accounting Reforms And Legislation Are The Only Means By Which The Accounting Profession Will be Able To Regain Public Trust And Re-Establish Its’ Credibility?

fraud, and it was with this we might argue there was the first loss of confidence in the auditors. This case limited the liability...

Accounting: Principles-Based Or Rules-Based?

and diligence and independence at the auditing level" (Anonymous, 2003). From a broader perspective, one of the main reason...

SPE Accounting and Interpretation

that other entity and realizes the accounting principle shift as discussed by Schmutte and Duncan (2005). The scope of variable i...

ENRON, FRAUD AND CONSEQUENCES

Mention the word "Enron" and what is likely to come to mind is "accounting scandal." Though the period between 2000-2002 brought i...

Appropariate Guidance and Standards for the Consolidation of Special Purpose Entities and FASB

does believe that: "most SPEs serve valid business purposes, such as isolating assets or activities to protect the interests of c...

Harmonization and IAS

of international standards. It is only if there are international standards that international stakeholders may be able to see acc...

Could the UK Realize a Similar Enron Disaster?

problems were already apparent. In the annual accounts, debts had been understated and profits had been overstated to the amount o...

Corporate Governance Issue Examined

effect to such things, and these situations are no different. When people lose jobs, families suffer, economies suffer, communiti...

Accounting Standards; Will Enron Happen Again?

the GEC directors took control of the company, and therefore the accounts this ?10 million profit turned into a $4.5 million loss ...

Accounting Essays and Theories

what the literature has to say about accountants and whether or not theyre trained to determine if something might lead to a scand...

The Aftermath of the Arthur Andersen Scandal

Chicago to suggest to Houstons firm partners that it was fine to shred documents and delete any e-mails related to the Enron case ...