Let today's figure be a warning to those who do not keep up with changes in accounting standards. Someone else may say that this image is a fiction because nobody heard about accountants in prisoner. Who conducts tests for impairment of fixed assets, despite the fact that the economic crisis should result in mass testing? Who got for that reason to prison? For creative accounting, however, there is an advice. Trust cash flow statement, because it is the only part of financial statements that shows the real result of a company's operations.