Please comment on the Dell adjustment of financial statements over 3 year period (2011-2012, and 2012 - 2013).

Please comment on the Dell adjustment of financial statements over 3 year period (2011-2012,  and 2012 - 2013). Please be specific when you explain each item; your impression on managerial discretion, lessons you learned from reading the Case, etc. After this case how would you change your perceptions of financial reporting? what are the implications for overall financial reporting?