I have decided to revise this post, and it has a distinct url: https://profalbrecht.wordpress.com/2010/03/16/what-is-accounting-pornography-revised/ I’ve kept this page here so you can read the original user comments.
In my original version of this post, I incorrectly identified those who create accounting pornography. The true accounting pornographers are those who perpetrate accounting frauds. Shame on them.
Debit and credit – – David Albrecht
The Summa 
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