Beneish found that the companies that manipulated earnings did either of the following to fudge books – accelerating revenue recognition, accruals not backed by realisations, cost deferrals and ...

Next, adjustment entries are made to correct any errors and account for accruals, deferrals, and estimates. Finally, the financial statements are generated and published, the books are closed ...

Today, the European Commission decided to refer Spain to the Court of Justice of the European Union for having failed to remedy an infringement in ...

The primary growth driver was 10% growth for our services and software business lines, partially offset by hardware revenue deferral associated ... larger than expected accrual adjustment in ...

Moving on to a few operator updates, ALG paid their contractual rent obligation with no deferral concession for January and February in a timely manner, and we expect the same for March.

Moving on to a few operator updates, ALG paid their contractual rent obligation with no deferral concession for ... leading to the restoring of accrual bid accounting for the two master leases?

Timely Report: Ensure accurate, timely reports on lease administration (critical dates, rent reviews, CPI updates, on-charging, cashflows, arrears, accruals/deferrals/other). Reconciliations: Provide ...