Enron. WorldCom. What comes to your mind when you think of these organizations? The use of variable interest entities and misleading classifications of assets to misstate earnings. Accounting ...

IMGCAP(1)]Ah! Creative accounting! No! Stop! There is only one way to account for activity and that is the right way. Processing Content Account for activity according to the textbooks—that is the ...

“Creative accounting” is really bad. Except when it’s good. Say that in a roomful of managers, and you get nervous laughter. For me, it evokes a wonderful old New Yorker cartoon by Robert Weber, where ...

The COVID-19 outbreak has brought out some creative accounting at companies, as executives attempt to gauge the impact of the pandemic on their businesses and how they would have performed if the ...

It’s been 13 years since Zomato was incorporated and nearly two years since its public listing — why then do we cover the company as if it’s a startup? That’s because the company has time and again ...

In this quarter’s filings the group added a footnote expanding the scope of what’s included under cash and cash equivalents. (Representative image) ...

Among the hundreds of pages in the recent budget statement, you might be forgiven for missing Gordon Brown’s very interesting intervention into the UK’s creative industries, particularly design. As ...