Goldman Sachs earnings

A lot is being said about GS earnings, was it good? it was, they blew away the estimates. But some people point out some missinng links.
See remember GS used to be a Investment banker and then changed itself to a Bank Holding company while Hank Paulson was the Treasury secratary? That was when the quater was GS used to be Nov to Feb. But since they became a bank holding company they had to change the quater to Jan to Mar.
So nothing wrong yet, whats missing , according to many folks I read is the data for Dec 08. They say GS booked most losses during that month as they knew they would not have to show that month at all. WOW! is that possible in this day and age?
I am posting some links, make your own decision .
Barry Riholtz's article.

Clusterstock.com has so many GS articles you gotta go there.
http://www.businessinsider.com/clusterstock