... also Financial Accounting Standards Board(FASB), pensions Financial Accounting StandardsBoard (FASB):options, 68, 76, 78 79, 84 , 1 58 pensions, 103, 115, 122related party transactions, 88 –90, ... International:accounting scandal, 16, 39, 85 ,101aggressive accounting, xi, 16, 28, 58, 88 criminal charges against, 86 87 footnotes, 43–44, special charges, 56United Airlines, 111US Air, 111Valuation ... transactions, 86 , 88 –90bigger deals, 90–91defined, 85 86 , 88 –90at Enron, xi–xii, 24–25, 90–91footnotes, 86 , 1 58 at HealthSouth, 88 , 99, 156proxy statements, in, 86 87 , 89 at Rite Aid, 97–99self-dealing,...