Controle continu

Pages: 2 (272 mots) Publié le: 6 janvier 2011
ENRON
Enron was an American energy company. Enron employed approximately 22,000 staff and was one of the world's leading electricity, natural gas, communications andpulp and paper companies. At the end of 2001, it was revealed that its reported financial condition was sustained substantially by institutionalized, systematic, andcreatively planned accounting fraud, known as the "Enron scandal". The scandal brought into questions the accounting practices and activities of many corporations and was a factorin the creation of the Sarbanes–Oxley Act of 2002. Enron had been considered a blue chip stock, so this was an unprecedented and disastrous event in the financial world.The scandal caused the dissolution of Arthur Andersen.
Enron had created offshore entities, units which may be used for planning and avoidance of taxes, raising theprofitability of a business. These entities made Enron look more profitable than it actually was and created a dangerous spiral. however, the investors knew nothing of thisEnron adopted mark to market accounting, in which anticipated future profits from any deal were tabulated as if real today Enron could record gains from what over time mightturn out to be losses. Enron's stock price had fallen to $42 before 90



Nom de la personne
Profession
Adress
Dear mister
Thank you foryour letter of (date) concerning the sell of
We acknowledge receipt of your letter of
We look forward to hearing from you and to doing business with you
Si on connaitson nom on finit par yours sincerely sinon yours faithfully/ my secretary will contact you to find mutually convenient time for an appointment in the next fortnight
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