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...PREVIEW OF CHAPTER 15 Intermediate Accounting 16th Edition Kieso ● Weygandt ● Warfield 15-2 15 Stockholders’ Equity LEARNING OBJECTIVES... receivable Enron then increased its assets (by recording a receivable) and stockholders’ equity, a move the company now calls an accounting error As a result of this accounting treatment, Enron overstated... because the risk of collection in this type of transaction is often very high This accounting issue surfaced in Enron’s accounting Starting in early 2000, Enron issued shares of its common stock to