Detecting Accounting Fraud 1st Edition by Cecil Jackson

تمرين 14

Adelphia's overstatement of its number of cable subscribers in its 10-K reports: (a) Is an example of a revenue recognition practice that contravenes GAAP.
(b) Caused it to overstate its earnings.
(c) Is an example of the failure to properly disclose related-party transactions.
(d) Is an example of the improper use of non-GAAP measures.