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Bridge over ocean
1 November 2005 Financial Analysts Journal Volume 61, Issue 6

Hidden Financial Risk: Understanding Off-Balance Sheet Accounting (a review)

  1. Martin S. Fridson, CFA
  2. Martin S. Fridson, CFA

This book provides an excellent short course in understanding and revealing financial reporting trickery, with particular emphasis on devices for concealing debt—including leases, pension plans, special-purpose entities, and the equity method of accounting for investments.

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