Controle continu

272 mots 2 pages
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 and pulp and paper companies. At the end of 2001, it was revealed that its reported financial condition was sustained substantially by institutionalized, systematic, and creatively planned accounting fraud, known as the "Enron scandal". The scandal brought into questions the accounting practices and activities of many corporations and was a factor in 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 the profitability 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 this
Enron 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 might turn out to be losses. Enron's stock price had fallen to $42 before 90

Nom de la personne
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Adress Dear mister
Thank you for your letter of (date) concerning the sell of
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We look forward to hearing from you and to doing business with you
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