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Record Nr. |
UNINA9910139788403321 |
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Autore |
Zack Gerard M |
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Titolo |
Fair value accounting fraud [[electronic resource] ] : new global risks and detection techniques / / Gerard M. Zack |
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Pubbl/distr/stampa |
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Hoboken, N.J., : Wiley, c2009 |
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ISBN |
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0-470-52737-4 |
1-119-19826-7 |
1-282-36919-9 |
9786612369193 |
0-470-52735-8 |
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Descrizione fisica |
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1 online resource (275 p.) |
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Disciplina |
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Soggetti |
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Misleading financial statements |
Accounting fraud |
Fair value - Accounting |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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FAIR VALUE ACCOUNTING FRAUD: New Global Risks & Detection Techniques; Contents; Preface; Acknowledgments; Part I: Introduction to Fair Value Accounting Fraud; Part II: Asset-Based Schemes; Part III: Liability-Based Schemes; Part IV: Other Fair Value Accounting Fraud Issues; Part V: Detection of Fair Value Accounting Fraud; Appendix A: Summary Checklist of Fair Value Accounting Fraud Risks; Appendix B: SEC Office of the Chief Accountant and FASB Staff Clarifications on Fair Value Accounting; Appendix C: Internal Controls over Fair Value Accounting Applications; Bibliography; About the Author |
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Sommario/riassunto |
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Essential guidance on the new fair value rules for accounting managers, auditors, and fraud investigators Fair Value accounting is emerging as the next prime opportunity for financial statement fraud. Explaining the many complex applications of fair value accounting in the preparation |
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