Enron,Enron기업분석,Enron분석,엔론,엔론분석

Enron Case
OUTLINE
Introduction
Background
Financial Reporting Issues
Mark-to-Market Accounting
Off-the-Books Entities
Relatives and Doing Business
Discussion
INTRODUCTION
Incorporated in Oregon in 1985
World’s largest energy company (2001)
In Fortune Magazine’s 100 best companies to work for
Downgraded company’s debt to ‘junk’ grade and Enron files for bankruptcy (2001) Enron Scandal
OUTLINE
Introduction
Background
Financial Reporting Issues
Mark-to-Market Accounting
Off-the-Books Entities
Relatives and Doing Business
Discussion
BACKGROUND
Kenneth Lay merged two gas pipelines, Houston Natural Gas and Internorth and formed Enron
Became the largest energy trader in the world
Online trading of energy a Wall Street for energy contracts
Shares were selling at $85 each (2000)
Unsuccessful diversification (Brazil and India)
OUTLINE
Introduction
Background
Financial Reporting Issues
Mark-to-Market Accounting
Off-the-Books Entities
Relatives and Doing Business
Discussion
The Financial Reporting Issues
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