Accounting before Donald Trump Bankruptcy

Principles and Rules of  "Highest Accounting of Delavy" 

 

Principle of CASH: 

Any nation can create trillions of cash out of the nowhere. Immediately, such money translates in worthless assets and uncovered debts, by force, when given out - not in coins or paper - but simply in computers of all banks and companies throughout our globe. 

Such, the whole humanity gets broke, even before media understand what's getting on.


Learn more about this craziness:
 

Our world is lost in any respects: Finances, economics, culture, intellect, religions, geopolitics, nature and ecologic conditions on Earth. 

But concentrating on World Finances and the coming breakdown of all nations, banks, currencies and capitalism, we have to know about the Laws of "Highest Accounting" written by me. 

Not persons, chiefs of States, U.S Presidents, politicians or parties govern the fate of the finance industry and nations debts, not behaviourism of folks are influencing the final collapse of our finance world, but the principles below do so. 

Now, before you get that already since a long time all nations and the whole finance system of our globe are dead, note the following. 

 

1. Principle - Bankruptcy is the same for a family, for a company, for a bank too big to fail and for a nation like USA 

Private person: When Trump invests in Atlantic City and all investments of folks and banks get lost, not only the person of Trump is in bankruptcy, but all his employees, the workers having built the hotels and casinos, the banks, the suppliers of material and millions of other persons, shareholders and companies may lose money and risk bankruptcy. A father gets a mortgage, the house loses some value - the family is bankrupt. A student gets a loan for his career, comes from university and gets no job - he is bankrupt. A doctor opens a surgery and gets no folks in it - he is bankrupt. And this goes for millions of opportunities in private affairs. 

A company or a conglomerate finds like Swissair, Enron and thousands of other companies that the assets get below the sum of debts - the company is dead and out. 

A bank too big to fail like Lehman, Goldman, Deutsche Bank, Irish Banks, UBS etc. see how worthless their papers in assets are, the debts surmount the assets several times - only the tax charges to middle class and poor can save such banks - the tax-free rich class is not paying a dime for the damage caused by them. 

A nation like USA pretends to have 20 trillion of Dollars as debts. We see how false this is, when not having the power of future tax income to cover such debts. In fact USA (and all other nations) must count the debts of all 50 States of USA, plus all towns, rotten infrastructure to be renewed, rental systems dead, assets of state like Fed become worthless and folks being stupid to the max - USA is bankrupt 20 years before it becomes evident. The situation in China or some nations in Europe and Africa are much worse as for USA. 

 

2. Principle - Not the amount of the debts gets lost, but this amount multiplied by 10 or 100 of debts get down the drain 

Stupid persons like all members of parliaments of the globe, all CEO, all professors, all idiots of common folks believe: When debts get lost in a bankruptcy, only the amount of the debts will get lost in assets, fortune, or bonds or take what you want. This is idiocy: 

When a big company goes down the drain, not only the creditors of bonds, the banks, the investors lose the direct value of debts not to be paid back, but all shares go to zero, all employees and workers lose the jobs and get bankrupt, the nations must pay for the misery, all assets of the company get lost, the factory, plants, buildings lose most of value, all suppliers risk bankruptcy, banks go down, future taxes get lost - the loss of values and fortunes may surmount the debts by the factor of 100. 

During the crash of Lehman Brothers, not only the assets of Lehman went down, but worldwide many trillions in Dollars went lost, without any journal, newspapers, governments ever mentioning the figure, since they ignored the effect or did not know about. All nations, all banks, all persons living were losing part of their investments, alone basing on Lehman. 

What is true for a big conglomerate is much more true for banks too big to fail and for nations. The bigger the bankrupt entity, the greater the fall. 

Today, the bankruptcy of China will kill the economics of the rest of the globe - and this is already happening, China cannot be saved anymore. 

 

3. Principle - The Effect of interest rates are different from your view 

People may believe - inclusive Obama and Yellen, the effect of mounting and lowering interest rates would be of little effect. The contrary is true: 

Go the interest rates higher, multitude of mortgage debtors, companies, nations may experience their bankruptcy soon. 

Go the interest rates lower, rental systems, banks, insurance, people and companies living from rates will lose their fortunes and sooner or later find themselves in bankruptcy. 

Interest rates dictate today the value of our money and our future, they are of highest effect when financing rotten infrastructure, the social charges of a state, give money to the folks in rent, pay the public officials or maintain streets, trains, buildings, electricity nets, schools or what so ever. 

All Stock Exchanges and the money system depend on interest rates and can go down to hell, due to changes in rates of interest systems, invented by Jews and other crooks. 

 

4. Principle - Money and Cash and Shares have no value at all 

People worldwide believe that Dollars, Euro, Yuan, Yen, Pounds etc. would have an assured value. Same goes for State bonds, shareholder values, derivatives, ABS, CDO, CDS and take it - like real estate, land, gold and other. 

This is big shit. It's all just a belief in a God, figures in computers, pure paper and nothing else. Once the blow comes on the stock exchanges, real estate market, the knowledge about the bankruptcy of banking and national systems, all such "values" will get down to zero. 

In effect, this is today already the case, but not yet official. The assets and fortunes are gone, but the intellect of people does not get it yet, since 99,99 percent of folks possess no brain to function. 

Whatever you think may still be of some official value today, tomorrow you will not find one single person to pay a dime for it - whatever to possess, except water and food. 

 

5. Principle - Investing in armies and security kills, because only investing in social and natural matters could save the world 

States and presidents and dictators and parties believe that it does not matter, if the past, present and future tax income of a nation is used for army, security, education, infrastructures, social affairs or take it. 

But we must know that using the cash for armies means to invest in the killing of persons in the future, that money is lost and just kills. 

Investing in security not only steals the freedom of folks, but in effect you cannot do anything in future with such investments - it's a typical non-valeur. 

Investing in the infrastructure of a nation, like highways, trains, electricity nets, artificial lakes, buildings, universities, ports, channels, bridges, tunnels is lost money, if in future you have not the cash, the sand, the material, the folks to renew some 100 times such investments of States or towns - all gets rotten today in USA and England, but not yet in China and India, where such process only started. 

Only investing in welfare and education and social matters for the poor folks may generate some future values - but not even this investment may count when nations tumble to hell. 

Investing in nature to safeguard the oceans, lands, water, nourishment etc. may have been indicated, but when finance industry gets criminal, such amounts too get lost for all times to come. 

Whatever nations did with the cash of middle class and poor (rich class does not pay taxes) went lost since 1950 and all will fall in pieces. Already today there is no positive value to be seen in all assets, the nations have built and invested in - the last 50 years. 

 

6. Principle - The bankruptcy comes years before it will be communicated 

In all cases in the past, Germany under Hitler, England under Thatcher, Argentina under Menem, China under Deng, Switzerland under Blocher, USA under Ronald and Greenspan, Italy under Berlusconi, Russia under Putin or any other nation, it became evident that the future bankruptcy was initiated. 

Worse for big companies like IOS, Swissair, Enron, Google, Facebook, General Motors, Lehman Brothers, Deutsche Bank and 10000 other conglomerates, never the bankruptcy is evident when happening, but only the blind idiots of media and the management of the officials of States announce the loss of 10 times of values of the over-indebted idiots under control of crooks, bankers, Jews or other human shit - once it becomes official, years after the effective breakdown of the company. 

In this sense, USA, China, India and Europe and Japan and Brazil and the rest are bankrupt long time ago. Same goes for the global banking system and most of big companies. 

Forget about the catastrophe in ecologic systems, water getting out in future, droughts, floods, super-storms as a result of the climate-collapse and the rottening infrastructures and mega-towns, it is sufficient to know about the death of nations and of our finance industry as such. 

 

And know that today, China, USA, India, Europe and the rest are DEAD 

It is sometimes difficult to follow the logics of a great intellectual like René Delavy. 

According to my "8 steps of intellect" there are only 10 persons on this globe at the highest, to understand such global matters. 

The rest is just functioning in the routine of daily life, their heads in the sand, the brains full of shit, believing in God, Jesus, Allah, Buddha or take it, letting the crooks at Wall Street destroy the savings of folks and seeing that the rich class, conglomerates and big banks do not pay their taxes and increase State deficits, with assistance of the Big Four, thousands of lawyers and experts, 50 tax paradises like Switzerland and Delaware, Singapore, Hong Kong, Monaco, Caribbean etc. and capital gains and heritages not taxed and rich persons exempted to pay to lower the deficits of nations since 1960. 

But I guess, without getting deeper in the mist, you may have or may not have understood, what you have read right now. Since you have the brain of an APE, you are for certain not able to understand just one percent of this text here. 

This is too some reason, why our global systems tumble to hell right now. 

 

René Delavy - Berlin and Bournemouth 

written in November 2016 

 

Wirtschaftsprüfung – Accounting - international Audit 

Die meisten Leute haben keine Ahnung was Accounting ist. 

Und es gibt eine gewaltige Differenz zum Accounting von vor 1980 und jenem von 2026. 

 

Accounting von vor 1980 

Ich war wohl der beste international Accountant oder Wirtschaftsprüfer der Welt. 

Ich prüfte sämtliche Konzerne, Banken, Versicherungen und sogar Kleinstbetriebe und staatliche Betriebe und Anlagefonds – einfach grenzenlos - alles was es gab. 

Und ich erledigte alle Fragen bezüglich Steuerrecht. 

Die Gründung oder Auflösung und Fusionen von Unternehmen konnten nur wir erzeugen (die «BIG 8»), die Rechtanwälte waren hilflos. 

Früher ging es darum, stille Reserven zu erzeugen und möglichst wenig Steuern zu leisten international – aber einigermassen legal. 

Dann kamen die Drecksjuden des Neoliberalismus mit dem Shareholder Value und da mussten möglichst hohe Renditen her und von stillen Reserven und Absicherung der Zukunft sprach keine Sau mehr. 

Damit geschah es mehr und mehr, dass die Aktiven aller Konzerne und Banken voller Non-Valeurs und Scheisse waren und kein CEO oder Verwaltungsrat störte der vorhandene unkontrollierbare Wahnsinn. 

 

Accounting heute 

Nach 1980 kam wie gesagt die Idee der Juden des Shareholder Values, also Maximierung des Beschisses der Werte von Aktien und Zertifikaten. Die Staaten begannen riesige Schulden per Defiziten aufzuhäufen und sind heute alle im Konkurs und die Bonds nichts mehr wert. 

Und es fand eine Spezialisierung der Accountants oder Auditors statt, dass diese nur noch für kleinste Teile von Unternehmen zuständig sind. 

Jetzt mit dem Irrsinn von KI wird geblufft, man habe eine Totalkontrolle über Millionen von Vorgängen in den 30 Abteilungen, die ein Konzern oder eine Bank haben könnte, was Blödsinn ist. 

Immer höher sind die Wertlosigkeiten in den Aktiven aller Firmen der Welt, immer grösser der Steuerbetrug international, immer unsicherer die Lage aller Konzerne und Banken und Versicherungen – die wie Staaten längst pleite sind wie Donald Trump und die USA. 

Man kann sagen, dass wir kurz vor einem Gesamtzusammenbruch des Rechnungswesens stehen und eine Rettung der Weltwirtschaft und der Finanzindustrie eine Illusion. 

 

Konklusion 

Alles hat sich entwickelt hin zu einer unsichtbaren Katastrophe, wo kein einziger CEO oder Wirtschaftsprüfer noch den Durchblick hat. Computerfreaks anstelle von Denkern. 

Idioten wie Trump und sämtliche Regierungschefs und Minister der Welt haben von nichts eine Ahnung und ihre Verblödung ist Weltrekord, wie auch bei sämtlichen «BIG 4» Betrieben der Welt erkannt, die die Spitze von Bluff und Frechheit und Inkompetenz sind. 

Wenn Steueroasen wichtiger werden als das Wissen von Genies, kann man die Weltwirtschaft abschreiben und warten, bis das ganze Kartenhaus in sich zusammenkracht. 

Ich hoffe dies noch zu erleben, bevor ich das Zeitliche segne – Arschlöcher. 

 

René Delavy – Côte d’Azur – written on April 12, 2026 

 

 

Incompetence of the BIG 4

 

BIG 4 - (or BIG 6)
are criminal human APES and have their brains full of Shit - Accountants are more incompeent as Chicago gangsters and Jews out of Israel. 

-Without any value in Auditing, Accounting, Tax consulting and whatever... - All Crook-Partners of the BIG 6 of Accounting and Tax Fraud must be put at the Wall.

As the best accountant of the globe, I am in a position to name the idiocy of the "BIG 4" - to say:

 

PricewaterhouseCoopers - KPMG - Ernst and Young - Deloitte-Touche (PwC - EY - Deloitte - KPMG)

extended by the 2 other crooks:     - Accenture  (ex dead Arthur Andersen)
                                                       and  -  McKinsey  (ex dead Donald Trump and Murdoch)

                                                       and  -  Bain and Boston Consulting of Jews....

 
On 200 trillion Dollar - rich class und conglomerates didn't pay TAXES since 1960!!

TV 3Sat brought a documentation about all tax and audit criminal acts of the "BIG 6". Not one Newspaper of Springer, Spiegel, FAZ, NZZ and other 100 media mentioned just one word about the crimes done in favour of the Rich Class and ALL Banks and Conglomerates of the Globe!!


Therefore: All bankers, Jews, media crooks and politicians must be eliminated soon.


Note that all 6 companies are criminal ORG that believe in the usefulness of their advice. In fact, all they do is to cheat all folks on Earth - by destroying the savings of ordinary people.

All such Jews must go to Auswitz and all partners of the "BIG 6" of Accounting and Tax Fraud are murdered and those being Jews see New Auswitz soon.

2008: Wall Street in face of Senate 

All top bankers and their lawyers were JEWS – without exception. They are responsible für the coming CRASH of all Banks to come!

Perpetrators for international Tax Fraud:

Switzerland as example:

- Swiss Councel in Berne, Swiss Court in Lausanne, WEF in Davos, all hundreds of banks in Switzerland, all cantons with special laws for foreign companies, the "BIG 6" of Tax Fraud, thousands of lawyers and tax experts, hundred thousand of foreign companies, one Milion of rich folks having their accounts or fortunes or domicile in Switzerland and administering all fortune here and adding 1000 tax tricks in favour of conglomerates and billionaires, realized capital gains not taxed - etc. etc. - Damage 5000 billion Dollars since 1960 to today.

All Shit faces of Milton Friedman, WEF Schwab or Karl Popper must be murdered, before the CORONA catastrophe can multiply death over USA or China and the rest...


Some DOC on 3Sat of 9th August 2019 proves the correctness of all my texts on the BIG 4 since 1975:

1. The Big 4 are absolutely useless for ALL reports on companies and audits in 200 nations. All conglomerates are full of ASSETS with zero Value - and never any provision for future risks - about billions of Dollars.

2. Big 4 have caused trillions of Dollars damage with tax fraud in favour of all conglomerates and rich VIPs.


3. Big 4 must be closed in all nations - for the damage caused to honest tax payers of the 99 percent.


It is a MUST to have all BIG 4 Partners killed in the near future for the greatest economic CRIME ever.


When the World Finance CRASH comes, all politicians, media idiots and Silicon Valley cracks must be eliminated from the face of our Earth.


Worthless are today: All shares, all State bonds, all ABS, CDO, CDS, all conglomerates, all banks, all nations by trillions of Euro or Dollar.

Bankrupt are today therefore: All nations, all rent systems, all insurance and re-insurance, all banks, all central banks, the whole system of finances - in 200 nations!

In fact, these Big 4 or 6 idiots have the greatest power in the world, even more than Google, Facebook and General Electric including Deutsche Bank together, since they audit all big companies and banks and insurances of the globe, arrange tax fraud for the Big Conglomerates and VIPs, help in criminal sorts of going public and take any shit you want.  

The BIG 4 plus 2 have 100 times more of power than Obama or Putin, except launching an atomic War over the world. 

The big shit of the BIG 4 is a fact, due to their complete incompetence in all matters of accounting, taxes, organisation and civil rights. 

 

These are roughly the major incompetences of the BIG 4:

1. The Big 4 creep in any assholes of Jews, rich sacks, of VIPs and CEO and government force and the Big 4 have a judgement of a horse or a snake. 

2. The Big 4 never see the true economic situation of all world-companies. It was so with Deutsche Bank, Enron, IOS, Swissair, UBS, HSBC and 10000 of other firms - in other words, in NO CASE of misery, the Big 4 were able to see the coming breakdown and the cheating of CEO, CFO and council of Company and other bankers or Jewish administrations, just until about 5 minutes after those crooks went into bankruptcy officially, like Lehman Brothers and the United States or Greece including Spain and England. 

3. The Big 4 accept any wrong or stupid or fantasy assets, stated hell over the true value and they accept even non-valeurs like ABS, CDO and CDS and any rotten State Bonds for the tricky and criminal value, given by stupid Jewish Stock Exchanges of Wall Street, City of London, Frankfurt, Zurich or Singapore. 

4. The Big 4 never ask to record in any case some highest provisions for future risks in trillions of Dollars, for losses to come for sure, under guarantee, recognized by Delavy, for losses of big shit companies, they shall produce in the near future. And the Big 4 bring any rotten IT Company for billions in public, by going public to the charge of workers, their rental systems and the tricky banks of Obama, Merkel, Cameron, Abe, Putin and other big political Shit of mind. 

5. The Big 4 have no idea about the bankruptcy coming in USA, all EU lands, England, Japan, China, India and the rest. All nations are today in free fall to hell and those idiots of accounting cannot even recognize 10 percent of the problem, when tomorrow all currencies will get worthless for sure. 

6. The Big 4 still pretend that the richest Class of companies pay taxes, when with help of Switzerland and other 50 Tax Paradises still today the greatest conglomerates, raw material companies and richest sacks don't pay their real charges, but only 10 percent of worldwide profits at the highest. 

7. The Big 4 know about the Crimes of Tax Fraud nations like Switzerland, Luxembourg, Delaware, Caribbean, Guernsey, Singapore, Hong Kong, Macao and the rest of crooks, fully helped in crimes by Tax Justice, WEF, IRS, FED, IMF and Worldbank and the U.S. government. 

8. The Big 4 have shit in their brains from the top to the last assistant in accounting and taxation and they know about their incapacities and we can take those idiots and bring them like the Jews to Auschwitz in the Gas - soon. 

 

René Delavy - Berlin and Bournemouth 

written in March 2015 

 

It is absolutely clear that the JEWS of Wall Street make collapse not only the US but the world economy by their bank crimes. Look at them--

- Goldman Sachs (Blankfein / Solomon / Gary Cohn) - JP Morgan (Jamie Dimon) - Citibank (Michael Corbat) - Citigroup (Sandy Weill) - Morgan Stanley ( John Mack / James Gorman) - Tesla (Egon Musk) - Wells Fargo (Charles Scharf) - Bank of America (Brian Moynihan) - HSBC (Noel Quinn / John Flint) - Lehman Brothers (Richard Fuld / Evan Greenberg) - Fed (Greenspan / Yellen) - ECB (Draghi / Lagarde) - Ackerberg - Zuckerberg - Sandberg - etc. etc.

 

Totale Idiotie der "BIG 4" 

Wer sind die BIG 4? 

Sie sind neben den Notenbankern und den Banks too big to fail die mächtigsten Instanzen der Welt. Sie können alle Politiker und Banker und Finanzmagnaten und Juden zu Fall bringen mit ihrem unglaublich blöden WEF-Neoliberalismus - begleitet von 99,999 Prozenten an völlig verblödeten Massen, die tun was ihnen befohlen wird von Hirnamputierten und Staatschefs. 

Diese Verbrecher des höchsten Grades sind: 

Es sind die Accounting Firms

KPMG, Price WaterhouseCoopers (pwc), Ernst & Young (EY), Deloitte & Touche (Deloitte)
 

also unser aller Wirtschaftsprüfer von Null Wert.

Einst hiessen diese Arschlöcher einfach "The Big 8", bald danach infolge von der Pleite von Arthur Andersen und Fusionen, die "Big 7 - 6 - 5--- und nun eben Big 4".

Zu diesen kriminellen Consulting Crooks gehören auch noch: 

ACCENTURE - Resultat der bankrotten Arthur Andersen nach dem ENRON Scandal - und

McKinsey - die lausigste Firma die je das Licht der Welt erblicken durfte.

Noch Fragen?
 

Als ehemaliger Verantwortlicher meines Landes für eine dieser Gesellschaften und als Mitarbeiter von Dreien dieser idiotischen Gesellschaften kann ich bestätigen: 

 

Noch nie hat eine Accounting Firm einen Konkurs vorausgesehen: 

Nicht per 1995 schon bei der Swissair (im Jahr 2001 mit 17 Milliarden Überschuldung in die Pleite beim Grounding) - nicht bei IOS - nicht bei Enron - nicht bei Worldcom - nicht bei Ebner und Blocher und deren Verbrechen - nicht bei UBS und CS - nicht bei Wegelin und schon gar nicht bei WEF Jude Schwab oder den Konkursen von Griechenland und den USA. 

Aber noch schlimmer ist die totale Unfähigkeit und das irre Verbrechertum mit dem 100 Billionen Dollar an Tax Fraud in der Welt: 

Neben den dreckigen Steuerbeamten und Rechtsanwälten der Schweiz, sind die Accounting Firms die Idioten vom Dienst bei der Beratung von Konzernen in Zug, Caribbean, Delaware, Luxembourg, Singapore, Hong Kong etc. 

Diese Firmen bringen ein Schaden von Billionen über die Welt, beraten die Manager und Juden der Banken und Konzerne in Sachen steuerfreie Boni und Gehälter und sie machen alle Türe weit offen für die Korruption in Russland, Indien, China, Afrika und Südamerika. 

90 Prozent der Geschäfte mit der Zweiten und Dritten Welt gingen ohne Bestechungen und Schwarzgeld aus Schweizer Konten niemals über die Bühne. 

Die Accounting Firms sind allen Juden der Wall Street und Chicago Boys in den Arsch gekrochen und nun haben wir den Weltfinanz-Crash und per 2019 sind alle Banken und Staaten pleite und noch immer können die Juden mit ihren Derivativen und Hedge Funds das ganze Ersparniskapital des Mittelstandes und der Armen der Welt zugunsten der steuerfreien reichen Schweine der Welt, protegiert durch alle demokratischen Parlamente und Regierungen, gnadenlos verbraten und Scheingewinne erzeugen, die der gesamten Welt riesigen Schaden zufügten und absolut keinen Nutzen erbringen können. 

Noch Fragen - Idioten von OECD, UNO, WEF, FAZ, Zeit, NZZ und Weltwoche? 

Macht einfach nur Harakiri Idioten - bevor ich Euch alle erschiesse…. 

 

René Delavy - Berlin and Bournemouth 

written on April 39, 2018 - (Ende des idiotischen Kapitalismus - Freunde)