(sung to the tune of Hotel California)
So I called up the partner
I said "Please book this entry"
He said, "We haven't had a debit here since 1993"
And still the gurus are calling from far away
Worry worry in the middle of the night
Just to hear them say
Welcome to the
Hotel Mark-to-Market
such a lovely face
such a fragile place
They liven it' up at the Hotel Cram-it-DownYa
When the suits arrive bring your alibis
Mirrors on the 10K, makes it look real nice
And she said, "We only make disclosures here
of our own device"
And in the partners' chambers
Cooking up a new deal
Three percent in an S-P-E
but they just can't make it real
Last thing I remember I was running for the doors
I had to find the entries back
to the GAAP we had before
"Relax," said the client
"We are programmed to succeed
You can audit anytime you like
but we will never bleed."
forrás: CNN Money