Otherwise bad things happen. Accountants lose their charters. Executives go to jail. That sort of thing.
Funnily enough, "Enron" was the first name that sprang to mind whilst reading comment.
Funnily enough, "Enron" was the first name that sprang to mind whilst reading comment.
I meant that one should accept that at any random moment the data might be inconsistent with the reality, but after the cut-off time the data for the previous period is guaranteed to be consistent.