Examlex
Which of the following is not a balance sheet item?
Bribery
A corrupt and illegal activity in which a person offers, gives, solicits, or receives money, services, or anything of value to gain an illicit advantage.
Stock-option Backdating
The practice of altering the date of granting stock options to a date when the stock price was lower, to provide a favorable exercise price for the recipient.
Securities Fraud
Deceptive practices in the stock or commodities markets that induce investors to make purchase or sale decisions based on false information, frequently resulting in losses, in violation of securities laws.
Felony
A serious crime, such as murder, rape, or robbery, that is punishable by imprisonment for more than one year or by death.
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