02872nam 2200601Ia 450 991084070780332120230721022821.00-470-52737-41-119-19826-71-282-36919-997866123691930-470-52735-8(CKB)1000000000794509(EBL)456285(OCoLC)609844953(SSID)ssj0000152990(PQKBManifestationID)12046369(PQKBTitleCode)TC0000152990(PQKBWorkID)10391597(PQKB)10817975(MiAaPQ)EBC456285(EXLCZ)99100000000079450920090402d2009 uy 0engur|n|---|||||txtccrFair value accounting fraud[electronic resource] new global risks and detection techniques /Gerard M. ZackHoboken, N.J. Wileyc20091 online resource (275 p.)Description based upon print version of record.0-470-47858-6 Includes bibliographical references and index.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 AuthorIndexEssential 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 aMisleading financial statementsAccounting fraudFair valueAccountingMisleading financial statements.Accounting fraud.Fair valueAccounting.657657.3Zack Gerard M956768MiAaPQMiAaPQMiAaPQBOOK9910840707803321Fair value accounting fraud4141400UNINA