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Creative accounting



Creative accounting

[隱藏]
大家研究下creative accounting
挨年近晚, 又要準備粉飾廚窗啦
最慘, 特別整單金融海嘯過來, 盤數要整靚仔的, 掂整?
整衰佢, 又掂整?
你老闆/老頂問你, 你會掂答. 你又掂準備同auditor對堪. 對與錯, 行唔行得通, 講講啦, 橫掂今日咁靜

回覆 引用 TOP

大家可以循這方面, 想想年結d日常情況:

net income = revenue less expenese
整靚仔佢, 即是 ↑net income=> ↑ revenue and/or ↓ expenese
↑ revenue 可以 增加transactions or change the accounting for existing transactions
↓ expenses 可以 減少 existing transations or change the accounting for existing transactions
change the accounting for existing transactions 包括 ↑ assets, ↓ liabilities, or ↓ previous year net income (before closing)

回覆 引用 TOP

if monthly close the account, so cannot modify the account in the last month of the financial year, otherwise it will obviously show the substantial increase/decrease in revenue and expense.
agreed?




回覆 引用 TOP

Thank you for your input.

Let me explain in diff ways as mentioned in your input.




Firstly closing means before finalize of the accounts, that’s why I backed “before closing” in my post above, for instance, in late of Jan for adjustments in Dec Accounts.




Secondly in quarterly return in US or half yearly return in HK, it needs not carrying out audit, there will be chances of back or forth certain transactions before the step in by auditor in the final audit.
即是話, 過左海就係神仙, 年尾再玩過.




Finally like GE or GM in US (I can’t remember the exact name of companies), they were using smoothing tactic, if you can arrange properly, the figures are stable in the fs years after years.
This was however they also suffered loss in the recent financial/credit tsunami
.

The most tactical tricks is using associate company(ies) in creative accounting.
Think about No. 1 and No. 13 in HK, I do not mean they are playing tricks right now.
This is however no elimination of sales, current accounts or unrealized profit on stocks within the group of companies.


Any input?

回覆 引用 TOP

[隱藏]
very clear explanation, thank you for your comment

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我段估的公司都多數親這個金融風暴, 推晒的衰野出來, 包括以前做落唔出得街個隻, 整個紅字或者利潤略低過上年, 股東, 市場都唔怪罪於你, 都係班美國佬衰, 唔關你事.
可以入帳的收入, 入遲小小, 留待明年入帳, 到時由虧轉盈或者出個盈喜, 就不得了, 跑贏大市, 人人話你叻仔叻女.

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