Thủ thuật kế toán của Boeing

hạch toán tiền nghiên cứu phát triển theo... số máy bay (dự kiến) bán được -> tính luôn lợi nhuận tương lai về kỳ hiện tại,

vậy 737 Max giờ bị cấm bay, ko đâu mua nữa, thì che giấu lỗ như nào? liệu có sắp phá sản ko?
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the 787 Dreamliner, was budgeted to cost $7 billion for development, but ultimately cost between $30-50 billion (which was both development and manufacturing). That’s a lot of money! Where are the losses?

One hint comes in this headline of a Wall Street Journal story from 2016, before the 737 Max scandals started: "Boeing's Unique Accounting Method Helps Improve Profit Picture." Unique is doing a LOT of rhetorical work in this headline. Here's the nut paragraph:

Boeing is one of the few companies that uses a technique called program accounting. Rather than booking the huge costs of building the advanced 787 or other aircraft as it pays the bills, Boeing—with the blessing of its auditors and regulators and in line with accounting rules—defers those costs, spreading them out over the number of planes it expects to sell years into the future. That allows the company to include anticipated future profits in its current earnings. The idea is to give investors a read on the health of the company's long-term investments.

Tags: economics

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