Enron - The Smartest Guys In The Room
The documentary "Enron: The Smartest Guys in the Room,'' features Jeff Skilling in a skit mocking company accounting methods that were used to hide debt off the books.
"We're going to move from mark-to-market accounting to something I call HFV, or hypothetical future value accounting,'' Skilling says."If we can do that, we can add a kazillion dollars to the bottom line.''
Enron commissioned hundreds of videotapes, some of which were used in the documentary. Others have been used in the Enron Broadband Services trial, which is in progress. Still others may provide incriminating evidence at the January 2006 accounting fraud trial of Skilling, Ken Lay and Rick Causey.
"There's a lot that hasn't surfaced yet,'' said Alex Gibney, the documentary's director."Some of the stuff that is still out there is apparently not to be believed.''