Which of the Following Is NOT One of the Techniques

question 51

Multiple Choice

Which of the following is NOT one of the techniques used by Gemstar TV Guide International in its accounting fraud?

• A) Created cookie jar reserves of advertising revenue to smooth net income
• B) Engaged in round trip transactions
• C) Used channel stuffing to accelerate the recording of revenue into earlier periods
• D) Inflated advertising revenue from nonmonetary and barter transactions