New creative accounting : how to make your profits what you want them to be
著者
書誌事項
New creative accounting : how to make your profits what you want them to be
Macmillan, 1995
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内容説明・目次
内容説明
This is a guide to the legitimate techniques which allow companies to manipulate the figures they publish in their annual report. It shows how businesses are able to beef up their balance sheets and pad out their profit and loss accounts, and describes all the dodges dreamed up by the financial minds in London and New York. Essential reading for shareholders and financial directors alike.
目次
Introduction Presentation Income and Expenses Foreign Currencies Pensions Stock Current Assets Share Capital Fixed Assets Cash and Borrowings Off-Balance-Sheet Finance Acquisitions and Mergers Brands and Goodwill Deferred Taxation Investment Criteria In Conclusion
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