The whole Enron/Global Crossing/Who's Next accounting scandal has caught the public's imagination. Certainly, it points to a need for accounting reform. All of us can envision our 401(k)s sinking in the sunset. To help the public and the profession understand the new terminology and concepts that are emerging, I want to present a guide to the new phrases and concepts you'll need to understand the origins of the current crisis and how the profession is responding.
Bob Scott's New World of Accounting Glossary.
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