My memory is intact, thank you for asking. The Arthur and Pjanic swap, as well as the Cillessen and Neto swap were indeed made by Bartomeu's board to compensate accounting losses, so he could still talk about healthy accounts at the season's end. He was the club's worst president in history and nearly bankrupted the club with his spending.
But we have a completely different situation now, with a completely different board. The spanish ffp only counts real money as income, not accounting money. Here I repeat myself, that's the reason Laporta's board had to guarantee their own money because the investors of Barca studios didn't pay up in time. LaLiga doesn't care about pledged money, they only care about actual transferred money. That's why I said in this case, accounting tricks like Bartomeu did, wouldn't help at all for the spanish ffp.