The CAFR shows accounting entries budget reports do not, and should not be confused with " rainy day funds " that are included in government budgetary reports and process.
22.
The faulty accounting entries are mostly from McCann's European operations, which has offices in more than 130 countries and handle accounts for multinational companies such as Coca-Cola and General Motors.
23.
The CAFR shows accounting entries the basic budget reports do not, and should not be confused with " rainy day funds " that are included in government budgetary reports and process.
24.
If the stock market then falls, these accounting entries remain on the books, where they may be used in subsequent years to offset the contributions the company would otherwise have to make.
25.
All four executives also are accused of hiding the fraud from Media Vision's auditors, Ernst & Young, by lying and " cooking the books " _ creating a second set of accounting entries.
26.
He added that " the distortion du jour is the ` restructuring charge,'an accounting entry that can, of course, be legitimate but that all too often is a device for manipulating earnings ."
27.
If the Y2K bug has not been corrected, repeated similar computing errors could result in wrong accounting entries, which will cause supplier's collection problems, and maybe financial collapse due to wrong data base.
28.
All four executives also are accused of hiding the fraud from Media Vision's auditors, Ernst & AMP; Young, by lying and " cooking the books " _ creating a second set of accounting entries.
29.
The gut issue here is an accounting entry known as stranded assets, which represents utility investments _ including nuclear plants and overpriced long-term power contracts _ that would fall sharply in value with competition.
30.
Accounting irregularities are often committed as a means to an end; for example assets misappropriations may be concealed by using irregular accounting entries and profit overstatements may inflate the year end bonuses to perpetrators.
