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Fair value accounting fraud : new global risks and detection techniques

Author: Gerard M Zack
Publisher: Hoboken, N.J. : John Wiley & Sons, ©2009.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
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  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Zack, Gerard M.
Fair value accounting fraud.
Hoboken, N.J. : John Wiley & Sons, ©2009
(DLC) 2009010848
(OCoLC)310400091
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Gerard M Zack
ISBN: 9781119198260 1119198267 9780470527351 0470527358 9780470527375 0470527374 9780470527368 0470527366 1282369199 9781282369191
OCLC Number: 456099319
Description: 1 online resource
Contents: 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.
Responsibility: Gerard M. Zack.

Abstract:

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 of.: U.S. GAAP and IFRS rules on fair value accounting issues, highlighting th.

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