Each of the following techniques was used by Gemstar TV Guide International in its accounting fraud:
A)Created cookie jar reserves of advertising revenue to smooth net income.
B)Engaged in round trip transactions whereby Gemstar paid money to a third party to advertise its services and capitalized that cost while the third party used Gemstar's funds to buy advertising from Gemstar, and the company recorded 100% of that amount as revenue while capitalizing the cost of its advertising payments.
C)Recorded revenue under expired, disputed, or non-existent agreements, and properly reported this as licensing and advertising revenue.
D)Inflated advertising revenue by improperly recording and reporting revenue amounts from multiple-elements transactions.

Question

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The Answer of Each of the following techniques was used by Gemstar TV Guide International in its accounting fraud:
A)Created cookie jar reserves of advertising revenue to smooth net income.
B)Engaged in round trip transactions whereby Gemstar paid money to a third party to advertise its services and capitalized that cost while the third party used Gemstar's funds to buy advertising from Gemstar, and the company recorded 100% of that amount as revenue while capitalizing the cost of its advertising payments.
C)Recorded revenue under expired, disputed, or non-existent agreements, and properly reported this as licensing and advertising revenue.
D)Inflated advertising revenue by improperly recording and reporting revenue amounts from multiple-elements transactions.

Each of the Following Techniques Was Used by Gemstar TV