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This aggressive accounting essentially gives KS a cookie jar of earnings to use in 2010.
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Two months ago, Halliburton disclosed that the SEC was investigating the aggressive accounting.
CNN: Do as I say, not as I did
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Because auditors felt safer after these changes, says Mr Coffee, companies got away with more aggressive accounting in the late 1990s.
ECONOMIST: Auditors
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Critics had accused the industrial-contracting company of using aggressive accounting techniques.
WSJ: The Intelligent Investor: One Cure for Accounting Shenanigans
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Qwest, for example, was very aggressive in its accounting, booking the bulk of its revenues as soon as a deal was done.
ECONOMIST: Stinking hollow | The
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Most important, auditors should give detailed statements explaining how aggressive or conservative their client's accounting is, rather than simply signing off on it.
CNN: More reform and less hot air
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There are very few people left in the world who think that it will, or at least not without aggressive new cuts or some very creative accounting.
BBC: Autumn Statement: A wintry statement of reality
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Notable, perhaps, among retailers: the absence of top-shelf names like Target (whose accounting Audit Integrity rates as "Aggressive"), Macy's ("Aggressive") or Wal-Mart ("Very Aggressive").
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Its extraordinary success is based on an aggressive strategy that mixes fierce lobbying for tax breaks and innovative accounting that enables it to concentrate its profits offshore.
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Too-early revenue recognition is one of the most common accounting problems, and often results when managers push employees to help them hit too-aggressive growth targets.
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