ACC 7015 Assignment 2 Northcentral University
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ACC 7015 Assignment 2 Northcentral University
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ACC7015 Assignment 2 (NCU)
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Introduction
This paper will review the case study on fraudulent inflating of restructuring reserves at Moonstay Corporation. This type of activity occurred during the reign of Bill Smith as CEO. The case study showed how financial statements could be manipulated to show changes in income for several years. This paper will review the definition of a liability according to the Financial Accounting Standards Board, summarize the “Cookie Jar Reserves” speech by Walter Schuetze, and review restructuring reserves recognized by Moonstay Corporation within the case study. Additionally, this review will include alternative ways of communicating potential financial impacts of restructuring, loss contingencies, and a discussion of the stakeholders who may have been impacted during this case.
ACC 7015 Assignment 2 Northcentral University
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