Spotting creative accounting practices on the balance sheet can be broken down into three ... where they appear to control the subsidiary. For example, a U.S.-based company operating in China ...

Reviewed by Somer Anderson Earnings management refers to the deliberate manipulation of a company’s financial statements to ...

As a result, inventory is a critical component of the balance sheet ... to state which accounting method they use in their published financials. Although the ABC Company example above is fairly ...