I worked about 25 years with international certified public accountants and over all with US Certified Public Accountants – at those times called the "BIG 8":
- Price Waterhouse, Coopers and Lybrand, Ernst and Ernst, Arthur Young, Deloitte, Touche Ross, Arthur Andersen, Peat Marwick and KMG.
In three of them, I was engaged.
Today Arhur Andersen went in bankruptcy and the rest merged to the “BIG 4”.
I experienced that those apes just signed any junk of balance sheet they were presented in their reports for nuts.
The companies paid millions for their audit – and so any real judgement was not really possible.
And so, we have today fully overstated shares at Wall Street und all know it perfectly. In addition, those companies pay almost no taxes by 100 dirty tricks on international scene of 20 tax oasis.
And note: In truth, all Silicon Valley and KI Companies are just bullshit and some Trump bluff.
In addition, USA is broke with almost 50 trillions of uncovered debts.
What a shit of CPA there was and still is in rotten USA – attacking together with Netanyahu some fine Iran and Russia!
And now some better report in former language – stupids.
René Delavy - best of all Wirtschaftsprüfer ever
World Accounting Rules
"Highest Accounting" - World
Accounting Rules
Nestle - Apple - HSBC - China - are bankrupt!
All Balance Sheets, shares, State bonds, derivatives are over-valued by factor 10 to 1000 - the world has gone mad in values!
All Balance Sheets, shares, State bonds, derivatives are over-valued by factor 10 to 1000 - the world has gone mad in values!
The
Author
The
only author to have written in several books and articles about "highest
accounting" could only be some René Delavy.
This
is fact since this person had not only audited any sort of conglomerates,
banks, insurance, communal entities, but also been a consultant in taxation and
organisation of companies all over the globe for 30 years.
Further,
Delavy has written Books to falsify any theory of economics and philosophies
ever written and he had proven, that all SYSTEMS given by humans must have led
by the end to the destruction of humanity and our planet and the time frame
would be from the year 2000 to 2099, when in total about 25 billion of folks
will die from the collapse in matters of finance, economics, resources, pops
explosion, paranoia and stupidity of VIPs and masses, missing water,
nourishment getting out, climate and weather collapses and planet going to hell
by very normal behaviourism of human Apes.
But
now, go further into the matter of "highest accounting":
1.
Family, Conglomerates, Nations are the same
In
matters of accounting, the rules for making balance sheets, statement of
earnings, cash flow etc. including the rules for bankruptcies are the same for:
- Families, little companies, conglomerates,
banks too big to fail or nations
in
other words, whatever in finance mechanics and evaluation is true for a father
of family, is also true for the accounting of Coca Cola, Goldman Sachs and any
nation like USA.
The
difference is only the time, until the bankruptcy and death of a person or
company or State is known and evident to everybody.
Further
the difference is that small entities can be saved - big banks, conglomerates
and nations however tear the rest of the globe down in a globalised trap and
destruction for all times, once the figures come too high in gigantism.
2.
Rules of Gigantism
Everybody
knows, that technology and finance and mass production and using up all
reserves in resources and energy would by the end kill the planet and humanity.
This is the reason for the fact, that humanity required 2000 years after the
Crook Jesus, to become so great in globalisation, deregulation, privatisation
and neoliberalism, that there would be no chance ever, to avoid the total
collapse of finances, leading to the rest of collapses to mention below.
It
was natural, that under the dictate of the Jews in finance and the rules
of
Karl Popper and Milton Friedman, the explosion of debt bombs and worse
from
thousands to millions to billions to trillions would end in a
unsurmountable
catastrophe by 2000, which was the case as predicted by Delavy. Since
that time of no return, the development was to hide the craze by
dirty tricks in politics and to increase the volume of destruction by
the
factor of 10.
3.
Relation of Debts and Assets
One
important Rule of "Highest Accounting" would be that debts mount so
high that they would tumble to hell in very short time.
Now,
the usual rule that we have "Soll- Haben" or "Debit -
Credit", to say that so much of loss would create a profit in another way,
is nuts. When debts, that are underlying to an interest spiral and being
nominative, go down the drain, the assets, being "valued" in phantasy
like shares, real estate, culture goods, raw material, State bonds, currencies etc.
- all this does not react one-to-one, but in excess of the Debt "values".
In
other words: When debts tumble, assets in a "value" for more or even
10 times higher than the debts themselves, are going lost for all times and
provoke the complete disaster and shall end in matters of capitalistic
theories. In other words, the whole world was going into bankruptcy within a
very short time - perhaps around the year 2018.
4.
The Crimes of Central Banks
When
the Central Banks like Fed, ECB or any national bank became aware about the
crimes of the finance Jews, they tried to react. Instead of killing all such
Jews, bankers, idiots and criminals, they first followed the idiotic Theories
of John Maynard Keynes and saved by trillions of Dollars, Euros, Yen etc. with
the tax money of middle Class (rich VIPs, conglomerates and banks don't pay
their taxes) all rotten banks, insurance business, investment funds, pension
funds, hedge funds and other criminal shit, created by the Jews, Margaret
Thatcher, Ronald Reagan, WEF Schwab, all Goldman Sachses and other Jews of the
globe.
The
result first was, to make explode the indebtedness of all States on Earth to
the extent, no one, not even God or Allah could save such nations from
bankruptcy.
Worse
was the fact, that all nations tried the trick to come out of the dilemma and they did it either
-
by AUSTERITY - effecting that all BIP of States would fall to hell - or
-
by GROWTH - not only making the debts to explode, but the whole planet be
destroyed after such dirty programs -
But
not recognizing the simplest facts about accounting, the central banks started
to issue trillions in worthless capital and cash and bonds to the profit of
Jews and bankers and to the charge of ordinary folks. Thus the debt bomb
further exploded in USA, Europe, China, Japan and else and the result would be
the end of belief into Cash and the tumbling of all Currencies of the Globe to
hell - and this would be the end of Capitalism, after the normal end of
communism before.
5.
The Jews of Wall Street
Hitler
killed some 6 millions of Jews but could not prevent the Jews of being the
great Kings in U.S. and Israeli politics.
Whereas
the Jews in Middle East reached the effects of the hatred and terrorism in
Islam, Arab and Magreb area and creating in fact the fine U.S. 9-11 disaster in
New York and the U.S. wars in Iraq, Afghanistan, Pakistan and Syria, we have
another fact in the USA itself:
Under
lead of Popper, Friedman, Greenspan, Chicago School, Shock Doctrine and
stupidity of the Evangelicans of Tea Party and rotten Presidents JFK, Nixon,
Bush, Reagan, Clinton, Obama, the Jews around WEF in Davos and AIPAC could take
over the mastering of politics in USA and so become the force to kill all
socialists by torturing youth to death in Chile, Argentina and 50 other States
on our Globe.
But
worst was the creation of Hedge funds, investment banks, rating offices,
derivatives, future, options, ABS, CDO and CDS in trillions of dirty Dollars
and spread that deadly system over Russia, Europe, England, China, India and
with help of IMF over Africa with the effect, that today in 2014, all States
and banks are virtually bankrupt and shall be without any values or means by
about 2018.
6.
Crash of Capitalism
The
Crash of capitalism is less the work and effect of criminal Jews, stupid Americans
and tax-free VIPs helped by Switzerland and other 50 Tax Paradises, producing
in fact the deficit spending of States down to death, but the logical result of
rotten theories of Milton Friedman and all theorists since Adam Smith, as
proven in my book "Macht x Dummheit = Selbstzerstörung", written
about 1995 to 2000.
It
is a fact that never our money world, basing on currencies, could end otherwise
than to make the CROOKS very rich and the masses very poor.
More
is that the oligarchs were given for free all resources of the globe like
metal, coal, oil, gas, seldom earth to produce their tax-free business to the
detriment of the masses - all covered up by democrazy of blind mice under
dictate of the upper Class - and then there would implode Japan, China, Russia,
India, USA and Europe for all times to come.
We
can ask if a world without Cash, criminal Las Vegas stock exchanges, open frontiers
and worthless currencies and useless States would have had a better chance. My
feeling is, that science and politics and craziness of VIPs and masses would
have led to the end of humanity by all means, there never was another option -
but Finance helped, to accelerate the whole process of self-destruction by
"Power times Stupidity".
7.
Relation of Finance to Economics to Culture to Ecology
In
fact, as written in my oeuvre, there was no importance, if humans would be
killed either by finances or by economics, cultures of death, science, technology,
stupidity in sick brains in a huge and endless collapse of all ecologic
mechanics.
When
water and lands are sold against cash to those having less and less means to
afford survival, it was clear that the accumulation of dirty NGOs or Congresses
of the fools of WEF Idiots by millions, would lead to hell in any case.
The
rule is - out of accounting: One brain with geniality weighs 1000 times the
value of any idiotic CONGRESS of stupid NGO cows and penisses, pretending to
save the animals, nature, justice, cash, human rights and take what you want,
as ALIBI idiots under control of the normal mafia of Jews, bankers, oligarchs
and members of parliament - worldwide.
In
a world where any child of 5 years had already gone nuts completely and
striving for cash and glory and sports and idiocies in the internet and
computers, any chance of survival of the fittest, being in fact the highest
Crooks and Skunks of given Systems, became a MYTH.
8.
The Craze of Politics and Science
The
Role of politics since ever was never to handle with care the interests of the
poor or the masses, but to be re-elected to maintain the power in the hands of
crooks, money-makers, greedy Jews and crazy scientists and stealers of the free goods of a planet, and when
the price for humanity would lead to destroy all lands and oceans of a globe
and build mega-towns that tumble to hell from 2000 to 2099 , the
"fittest", to say the Jews and bankers and politicians and media power
idiots would be at the front of the very normal wave of self-destruction.
It
was always a one-way-street to use up for Cash and the easy life of the rich
class, not paying taxes, on cost of what the planet Earth would offer just once
and then the world would be dying for all times, on cost of the 99 per cent,
being killed first.
But
worse was, that by the end even natural matters like water, air, climate,
weather, land, forests, oceans and grounds were destroyed on purpose and in the meantime having a culture of
literature, of philosophy, of arts and music, being said to be the heavenly
result of human creationism, when in fact it was only there to hide the truth,
some sort of accompany and easy tones to make believe the rotten masses, that
all infrastructures would not be tumbling to hell, when finance and wars and
torture by the privileged idiots could go on and on and on and on....
9.
The End of Humanity
The
end of humanity was not the result of a plan of a genius, of some God, of some
theorists in economics, of philosophies of idiotic swines or the criminal leaders
of religions like catholic pederasts, Islam sharia terrorists, Evangelican Shit
in Tea Party Americans or any other ESOTERIC stupidity.
The
end of humanity was the very normal process leading to "highest
accounting", death of capitalism, pops explosion, running stupidity in
science, education, literature, arts and politics.
This
sort of Species, called Homo sapiens, when they wanted to know NOTHING and
always just were eager Swines -- well, such a history of stupid animals, where
always the Masters in lowest ethics and justice would win the power over the
masses to be so dull, they would believe any LIE of the great monsters in a dictatorship
of dull majorities -
-
how the hell our world would not tumble over the ABYSS before 2099?
And
now go to hell - and please - never come back.
René
Delavy - Berlin and Bournemouth
written
on Feber 22, 2014
PACIOLI - Nichts
Accounting weltweit-
Luca Pacioli - grösstes Genie aller Zeiten
Für das kleinste Instrument braucht es 100 Wissenschafter, damit es in die Welt kommt.
Für ein Kreuzfahrtschiff sind 100'000 Wissenschafter und Erfinder und Techniker für den Bau verantwortlich - alles was es gab seit 300 Jahren.
Aber nur Einer - Luca Pacioli - schaffte 1494 (!) das Unmögliche:
Er erfand die Doppelte Buchführung.
Alle Millionen an Unternehmen in heute 200 Nationen haben alle Zahlen, das Rechnungswesen, die Buchhaltung, Bilanzen und Erfolgsrechnungen, sämtliche Zahlen in Zeitungen zur Wirtschaft, die Börsen und Banken, Staaten, Statistiken -- dem Pacioli zu verdanken.
Elemente:
Aktiven - Passiven - Aufwand - Ertrag.
Wichtige Begriffe:
Soll und Haben- die Buchungssätze in 300 Mio. Betrieben.
Dann daraus folgt: Investitionen des Grauens, Schuldenmacherei, Defizite oder Gewinn und Verlust.
Weiter: Kapitalflussrechnung, Konsolidierungen, Fusionen, Börsenkrach, Generalversammlungen, Aktien, Staatsbonds, Nationalbanken.
Dies alles ist ACCOUNTING.
Wer dies begreift, erkennt sozusagen - alles.
Also die Weltpolitik, die Weltwirtschaft, alle Branchen, wie jedes Unternehmen der Welt funktioniert, das wertlose Geld, der Wahnsinn an den Börsen, die Wucht der Verschuldungen, Versicherungen mit Bluff, Steuerbetrug aller Reichen und Juden, BIP - Trump - UND:
TOD durch den Klimakollaps, Ökologie, Wassermangel, Finanzcrash.
René Delavy - Côte d'Azur
written on October 16, 2025
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.
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:
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)
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.
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.
- 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.
- 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:
Noch Fragen?
- 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?
