This article discusses Enron's manipulative measures using mark-to-market accounting and special purpose entities, and argues about high compensation using agency theory. It also evaluates Rio Tinto's fair value measurement methodology and its decision-usefulness. A critical analysis is provided on whether a new technique can be more useful than another method.

Enron's accounting manipulation and high compensation are discussed, along with Rio Tinto's fair value measurement and new techniques.

Advanced Financial Accounting: Enron's Manipulative Measures and Rio Tinto's Fair Value Measurement

This article discusses Enron's misuse of mark-to-market accounting and special purpose entities, and the high compensation provided to its management. It also evaluates the measurement methodologies used by BHP Billiton and how they provide decision-useful information.

Economics

Advance Financial Accounting: Enron's Misuse of Mark-to-Market Accounting and Special Purpose Entities

This article provides an analysis of the downfall of Enron and a comparison between IFRS and US GAAP. It covers topics such as mark-to-market accounting, special purpose entities, and stock options. The article also includes a comparison of financial statement elements and measurement techniques used by Wesfarmer Group Limited and Mackay Golf Club.

Finance

Enron: Analysis of downfall and IFRS vs US GAAP comparison

Contracts

The report identifies and discusses the issues presented in the case study of Enron in the academic article given. It explains and discusses the issues such as mark-to-market accounting, role of special purpose entities and use of stock options by Enron’s management to manipulate its stock results. The report also analyzes the different ways by which five elements of financial statements are being measured in US GAAP and IFRS.

University of Chicago

Enron's Corporate Failure: Issues with Mark-to-Market Accounting, Special Purpose Entities, and Stock Options

This report explains the market to market approach and special purpose entities used by Enron's management. It also provides examples of measurement methodologies used by PWC Australia and their decision-useful information. Critical analysis of techniques used is also provided.

Hartpury University and Hartpury College

Advance Financial Accounting

This article discusses Enron's misuse of market-to-market accounting, special purpose entities, and stock options compensation scheme. It explores the weaknesses of market-to-market accounting, how Enron's management used special purpose entities to fund contracts, and the primary purpose of the stock options compensation scheme. The article also examines Amazon's measurement methods for financial statements.

Enron's Misuse of Market-to-Market Accounting, Special Purpose Entities, and Stock Options Compensation Scheme

Finance and Financial Markets

This report discusses the downfall of Enron due to the wrong usage of mark-to-market strategy, special purpose entities, and stock options. It also compares IFRS and US GAAP principles for financial reporting.

Advanced Financial Accounting: Enron's Manipulative Measures and Rio Tinto's Fair Value Measurement

Advance Financial Accounting: Enron's Misuse of Mark-to-Market Accounting and Special Purpose Entitieslg...

Enron: Analysis of downfall and IFRS vs US GAAP comparisonlg...

Enron's Corporate Failure: Issues with Mark-to-Market Accounting, Special Purpose Entities, and Stock Optionslg...

Advance Financial Accountinglg...

Enron's Misuse of Market-to-Market Accounting, Special Purpose Entities, and Stock Options Compensation Schemelg...

The Fall of Enron: Mark-to-market strategy, SPE, and Stock optionslg...

Advance Financial Accounting: Enron's Misuse of Mark-to-Market Accounting and Special Purpose Entities

Enron: Analysis of downfall and IFRS vs US GAAP comparison

Enron's Corporate Failure: Issues with Mark-to-Market Accounting, Special Purpose Entities, and Stock Options

Advance Financial Accounting

Enron's Misuse of Market-to-Market Accounting, Special Purpose Entities, and Stock Options Compensation Scheme

The Fall of Enron: Mark-to-market strategy, SPE, and Stock options