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

• Autore: Zack Gerard M
• Pubblicazione: Hoboken, N.J., : Wiley, c2009
• Descrizione fisica: 1 online resource (275 p.)
• Disciplina: 657; 657.3
• Soggetto topico: Misleading financial statements; Accounting fraud; Fair value - Accounting
• 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
• Titolo autorizzato: Fair value accounting fraud
• ISBN: 0-470-52737-4; 1-119-19826-7; 1-282-36919-9; 9786612369193; 0-470-52735-8
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910830408203321
• Lo trovi qui: Univ. Federico II