这些交易从未向投资者、评级机构或监管机构披露。 沃卢克斯在上周四发布的报告中,将其形容为“门面粉饰”和“会计花招”。
The trades, which were never disclosed to investors, rating agencies or regulators, are described as "window-dressing" and "an accounting gimmick" in the report released on Thursday by Mr Valukas.
投资者分析公司收益质量时,应判断报告信息与公司行为决策是否相关,正确分析公司所选择的会计政策,重点关注公司的现金流(量)和非经常性收益,并进行一定的分析论证。
This paper studies the preparation of cash flow statements, which is important not onlyin the teaching of Accounting Standard for Business Enterprises-Cash Flow Statements but also in practice.
投资者分析公司收益质量时,应判断报告信息与公司行为决策是否相关,正确分析公司所选择的会计政策,重点关注公司的现金流(量)和非经常性收益,并进行一定的分析论证。
This paper studies the preparation of cash flow statements, which is important not onlyin the teaching of Accounting Standard for Business Enterprises-Cash Flow Statements but also in practice.
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