00

Sec

2 entries

M

Mark-to-Market Accounting

The accounting method that allowed Enron to book projected future profits immediately, championed by Jeff Skilling and approved by the SEC in 1992, which became a vehicle for manufacturing over $100 million in fraudulent earnings.

S

SEC Compliance at Enron

Enron's obligations under Securities and Exchange Commission reporting rules, the collaborative filing processes documented in the email corpus, and the systematic violations that resulted in criminal prosecutions and the Sarbanes-Oxley Act.