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Corporate Accounting Case Study :(Spring 2002) Lecturer: Helen Gilliam ENRON The Rise and Fall of an Energy Empire Candida Wing Yi Mak: 00067936 Vivek Handa: Pranav Jadeja: 02095723 Hanwant Rathore: 02099606 Anil. K. Shaw: 98086503 Contact No: 0422 674 081 Table of Contents Enron: The Genesis 4 Industry Analysis: 5 Political Analysis : 8 Accounting Discrepancies within Enron 10 Special Purpose Vehicle (SPE) 12 Non - Consolidation 13 Revenue Recognition 14 Variability in Accounting Standards adopted in the Industry 15 Overview of the U.S. accounting standards (Comparison between IAS and U.S. GAAP) 16 Enron's Growth: A Reality or an Illusion 19 Related Party Disclosures: 20 The Gate Keepers: Arthur Andersen 22 Recommendations: 24 In Conclusion 25 Bibliography 26 Appendix 28 1. Special Purpose Entity/Vehicles: The tool to vanish Debt 28 2. Related Party Disclosure 29 3. The Use of Mark-to-Market Accounting? 30 4. Other Differences U.S GAAP and IASB Accounting Standards: 31 5. The Other Scandals 33 6. Political Contributions 34 "......business failures seldom have a single cause. They are usually much more complex than they first seem and the rush to a single easy answer is usually wrong....." (Sir David Tweedie, Chairman of the International Accounting Standards Board (IASB)) There are times when an event changes our perspectives...

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