Enron - The Smartest Guys In The Room (2005) ($3)

The documentary "Enron: The Smartest Guys in the Room,'' features Jeff Skilling in a skit mocking company accounting methods that were used to hide debt off the books. "We're going to move from mark-to-market accounting to something I call HFV, or hypothetical future value accounting,'' Skilling says."If we can do that, we can add a kazillion dollars to the bottom line.''

 

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