Detecting Accounting Fraud 1st Edition by Cecil Jackson

تمرين 12

Fill in the blank with information and concepts from this chapter.
References in notes to the financial state­ments regarding investments in specially constructed unconsolidated affiliates that are ____________ as to the reason for the special entity or the nature of the transac­tions with the entity should be regarded as a signal that the SPEs could be used to overstate the sponsor's earnings or to understate its debt.