Hi, I’m making a presentation for Fraud Investigation class on the Archer Daniels Midland fraud case. Here’s an article: http://www.stltoday.com/business/local/adm-subsidiary-admits-overseas-bribery-fined/article_4d9229af-9f71-502e-9b6e-41ac63debea3.html As part of the presentation, we are required to state which FASB codifications were broken in committing the fraud. My partner and I have done a lot of digging, but are having trouble finding specific codifications within FASB. We need to know which codifications state that you cannot: 1. Record bribery cash outflows as insurance premiums and other business expenses 2. Create falsified insurance contracts 3. Inflated shipping invoices to funnel the bribe payments 4. Book input for VAT refunds as a balance sheet receivable and write it down approximately 30% per year 5. Consolidate a subsidiary without properly implementing internal controls to verify reporting accuracy Any insight you can give would be greatly appreciated. Thanks!