The provided text, originating from a forensic accounting chapter, offers a detailed examination of three major categories of financial statement fraud: Liability Fraud, Asset Fraud, and Inadequate Disclosure Fraud. The material presents learning objectives for identifying, discussing, and explaining fraudulent schemes like the understatement of liabilities and the overstatement of assets. Crucially, the text includes extensive lists and tables detailing numerous historical cases, such as Enron and WorldCom, to illustrate various fraud schemes, the symptoms they exhibit, and the methods used to detect them, including specific analytical ratios and documentary evidence. The sources clearly explain different ways liabilities and assets are manipulated, such as improper capitalization of expenses or the fraudulent use of reserves, to misrepresent a company's true financial health.