Please comment on Dell adjustment of financial statements over 3 year period (2011-2012, 2012-2013), and explain each item: impression on managerial discretion, lessons you learned from reading the case, after this case how would you change your perceptions of financial reporting?, what are the implications for overall financial reporting?. (please see doc links below)

2011/2012 FS: https://www.dropbox.com/s/x5z46omed9cioq2/Dell.2011.2012.FS.pdf?dl=0

2012/2013 FS: https://www.dropbox.com/s/3gk4uj8hoqln2ij/Dell.2012.2013.FS.pdf?dl=0

Dell Adjustment trend: https://www.dropbox.com/s/2l27lwebdgjas82/DellAdjustmentTrend-2011-2013.xlsx?dl=0