Each of the Following Techniques Was Used by Gemstar TV

Multiple Choice

Each of the following techniques was used by Gemstar TV Guide International in its accounting fraud:

A) Created cookie jar reserves of advertising revenue to smooth net income.
B) Engaged in round trip transactions whereby Gemstar paid money to a third party to advertise its services and capitalized that cost while the third party used Gemstar's funds to buy advertising from Gemstar, and the company recorded 100% of that amount as revenue while capitalizing the cost of its advertising payments.
C) Recorded revenue under expired, disputed, or non-existent agreements, and properly reported this as licensing and advertising revenue.
D) Inflated advertising revenue by improperly recording and reporting revenue amounts from multiple-elements transactions.