Financial Statement Fraud, Integrity of Financial Information Continue to Be Front-Burner Issues

Topics:
Revenue recognition
Tags:
Accounting,
Operational Accounting,
Fraud,
Financial Statement,
Financial Services,
Financial Accounting,
Financial,
Finance,
AICPA,
Revenue Recognition
Source:
The American Institute of Certified Public Accountants

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Overview: Last year's financial failures highlighted some of the more egregious examples of corporate fraud. But they also brought to mind another concern: aggressive accounting. The entrepreneurial spirit of many fast-growing companies of the 1990s led some of them to use aggressive accounting, but in some cases, these methods clearly crossed the line. The result has been damaging, not just to the companies themselves but to the accounting profession, investors and the American economy. Following are several of the more significant revenue recognition issues, some of which were discussed by Securities and Exchange Commission staff at the AICPA's recent SEC Conference.

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Format: HTML | Size: 10KB | Date: Feb 2003 | Pages: 1

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