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Fair value accounting fraud [[electronic resource] ] : new global risks and detection techniques / / Gerard M. Zack
| Fair value accounting fraud [[electronic resource] ] : new global risks and detection techniques / / Gerard M. Zack |
| Autore | Zack Gerard M |
| Pubbl/distr/stampa | 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 |
| Soggetto genere / forma | Electronic books. |
| 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 | eng |
| 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 |
| Record Nr. | UNINA-9910139788403321 |
Zack Gerard M
|
||
| Hoboken, N.J., : Wiley, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fair value accounting fraud [[electronic resource] ] : new global risks and detection techniques / / Gerard M. Zack
| Fair value accounting fraud [[electronic resource] ] : new global risks and detection techniques / / Gerard M. Zack |
| Autore | Zack Gerard M |
| Pubbl/distr/stampa | 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 |
| 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 | eng |
| 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 |
| Record Nr. | UNINA-9910830408203321 |
|
Zack Gerard M
|
||
| Hoboken, N.J., : Wiley, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fair value accounting fraud : new global risks and detection techniques / / Gerard M. Zack
| Fair value accounting fraud : new global risks and detection techniques / / Gerard M. Zack |
| Autore | Zack Gerard M |
| Pubbl/distr/stampa | 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 |
| 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 | eng |
| 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 |
| Record Nr. | UNINA-9910877399903321 |
|
Zack Gerard M
|
||
| Hoboken, N.J., : Wiley, c2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Financial statement fraud : strategies for detection and investigation / / Gerard M. Zack
| Financial statement fraud : strategies for detection and investigation / / Gerard M. Zack |
| Autore | Zack Gerard M |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2013 |
| Descrizione fisica | 1 online resource (312 p.) |
| Disciplina | 658.4/73 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Misleading financial statements
Fraud |
| ISBN |
1-118-52743-7
1-283-80414-X 1-118-41977-4 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Foreword -- Preface -- Acknowledgments -- Revenue-based schemes -- Introduction to revenue-based financial reporting fraud schemes -- Timing schemes -- Fictitious and inflated revenue -- Misclassification schemes -- Gross-up schemes -- Asset-based schemes -- Improper capitalization of costs -- Asset valuation schemes -- Fair value accounting -- Expense and liability schemes -- Shifting expenses to future periods -- Omissions and under-reporting of liabilities -- Other financial reporting schemes -- Consolidations and business combinations -- Financial reporting fraud as a concealment tool -- Financial statement fraud by not-for-profit organizations -- Disclosure fraud -- Detection and investigation -- Detecting financial statement fraud -- Financial statement analysis -- Ratio analysis -- Other detection procedures -- Fraud or honest mistake? -- Assessing (or minimizing) auditor liability. |
| Record Nr. | UNINA-9910141368503321 |
|
Zack Gerard M
|
||
| Hoboken, N.J., : John Wiley & Sons, c2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||