Record Nr.

UNINA9911019849503321

Autore

Zack Gerard M

Titolo

Fair value accounting fraud : new global risks and detection techniques / / Gerard M. Zack

Pubbl/distr/stampa


Hoboken, N.J., : Wiley, c2009

ISBN


9786612369193
9780470527375
0470527374
9781119198260
1119198267
9781282369191
1282369199
9780470527351
0470527358

Descrizione fisica

1 online resource (275 p.)

Disciplina

657

657.3

Soggetti

Misleading financial statements

Accounting fraud

Fair value - Accounting

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

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

Index

Sommario/riassunto

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 of financial statements, Fair Value Accounting Fraud offers timely guidance on an up-and-coming issue as U.S. and international accounting rules pertaining to the use of fair value accounting continue to change. You'll find discussion ofU.S. GAAP and IFRS rules on fair value a