LEADER 03018nam  2200673Ia 450 
001 9911019849503321
005 20200520144314.0
010   $a9786612369193
010   $a9780470527375
010   $a0470527374
010   $a9781119198260
010   $a1119198267
010   $a9781282369191
010   $a1282369199
010   $a9780470527351
010   $a0470527358
035   $a(CKB)1000000000794509
035   $a(EBL)456285
035   $a(OCoLC)609844953
035   $a(SSID)ssj0000152990
035   $a(PQKBManifestationID)12046369
035   $a(PQKBTitleCode)TC0000152990
035   $a(PQKBWorkID)10391597
035   $a(PQKB)10817975
035   $a(MiAaPQ)EBC456285
035   $a(Perlego)1009409
035   $a(EXLCZ)991000000000794509
100   $a20090402d2009      uy         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aFair value accounting fraud $enew global risks and detection techniques /$fGerard M. Zack
210   $aHoboken, N.J. $cWiley$dc2009
215   $a1 online resource (275 p.)
300   $aDescription based upon print version of record.
311 08$a9780470478585 
311 08$a0470478586 
320   $aIncludes bibliographical references and index.
327   $aFAIR 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
327   $aIndex
330   $aEssential 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
606   $aMisleading financial statements
606   $aAccounting fraud
606   $aFair value$xAccounting
615  0$aMisleading financial statements.
615  0$aAccounting fraud.
615  0$aFair value$xAccounting.
676   $a657
676   $a657.3
700   $aZack$b Gerard M$0956768
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9911019849503321
996   $aFair value accounting fraud$94419949
997   $aUNINA