tailieunhanh - The financial numbers game detecting creative accounting practices phần 7

Cuối cùng dẫn đến SFAS số 133, Kế toán cụ phái sinh và Rào Trong những trường hợp khác, SEC có thể từ chối chấp nhận một chuẩn mực kế toán được thành lập FASB FASB để xem xét lại và sửa đổi vị trí của nó. | Aggressive Capitalization and Extended Amortization Policies 34. Cendant Corp. 10-K annual report to the Securities and Exchange Commission December 1997 p. F-16. 35. Statement of Financial Accounting Standards No. 2 Accounting for Research and Development Costs Norwalk CT Financial Accounting Standards Board October 1974 . 36. Accounting and Auditing Enforcement Release No. 751 In the Matter of William F. Moody Jr. Washington DC Securities and Exchange Commission January 11 1996 . 37. Accounting and Auditing Enforcement Release No. 895 In the Matter of Merle S. Finkel CPA Respondent Washington DC Securities and Exchange Commission March 12 1997 . 38. Brooktrout Inc. annual report December 1999. Information obtained from Disclosure Inc. Compact D SEC December 2000. 39. Accounting and Auditing Enforcement Release No. 786 Securities and Exchange Commission v. Comparator Systems Corporation Robert Reed Rogers Scott Hitt and Gregory Armijo Washington DC Securities and Exchange Commission May 31 1996 . 40. Accounting and Auditing Enforcement Release No. 764 In the Matter of Richard A. Knight CPA Washington DC Securities and Exchange Commission February 27 1996 . 41. Accounting and Auditing Enforcement Release No. 778 In the Matter of Sulcus Computer Corp. Jeffrey S. Ratner and John Picardi CPA Washington DC Securities and Exchange Commission May 2 1996 III. B. 3. a. s. 42. BCE Inc. annual report December 1999. Information obtained from Disclosure Inc. Compact D SEC March 2001. 43. Inc. annual report December 1999. Information obtained from Disclosure Inc. Compact D SEC March 2001. 44. Inc. Form 10-Q quarterly report to the Securities and Exchange Commission September 2000 p. 3. 45. Pre-Paid Legal Services Inc. annual report December 1999. Information obtained from Disclosure Inc. Compact D SEC March 2001. 46. The Wall Street Journal February 22 2000 p. A3. 47. Ibid. March 10 1998 p. C1. 48. Accounting and Auditing Enforcement Release No. 938 In