Hidden Financial Risk: Understanding Off-Balance Sheet Accounting (a review)

Martin S. Fridson and Martin S. Fridson

Financial Analysts Journal, 2005, vol. 61, issue 6, 101-102

Abstract: This book provides an excellent short course in understanding and revealing financial reporting trickery, with particular emphasis on devices for concealing debt—including leases, pension plans, special-purpose entities, and the equity method of accounting for investments.

Date: 2005
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DOI: 10.2469/faj.v61.n6.2777

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