这些人士说,Autonomy一直采用激进的会计手段来确保软件授权业务的收入保持增长,从而提高公司的估值。根据美国会计准则,某些收入本应延后确认,而Autonomy的做法是这些收入还没有到账就予以了确认。这些人士说,Autonomy还从事“往返交易,即它同意购买某客户的产品或服务,而这家客户也回过头来购买它的软件。
'The rules aren't that complicated,' said Dan Mahoney of accounting research business CFRA, who covered Autonomy until it was acquired. He said that Autonomy had the hallmarks of a company that recognized revenue too aggressively. He said neither U.S. nor international accounting rules would allow companies to recognize not-yet collected revenue from customers that might be at risk not to pay, which he said appears to be the case in some of Autonomy's transactions.
会计研究公司CFRA的马奥尼(Dan Mahoney)说,规则没那么复杂。CFRA曾将Autonomy列为研究对象,直到它被惠普收购。马奥尼说,Autonomy身上存在确认收入过于激进的特征。他说,不管是美国会计准则还是国际会计准则,都不允许公司确认还没有从客户手中收到、可能存在赖账风险的收入。他说,Autonomy某些交易的收入似乎就属于这种情况。
A person familiar with H-P's investigation said the company is confident the deals are improper even under the international accounting standards Mr. Lynch cites. 'We've looked at this very closely,' this person said.
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