Fair Value Accounting Fraud (eBook)

New Global Risks and Detection Techniques

Gerard M. Zack (Autor)

eBook Download: EPUB | PDF

2009 | 1. Auflage
272 Seiten
John Wiley & Sons (Verlag)
978-0-470-52735-1 (ISBN)

Infos

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 the areas most vulnerable to fraud

* Explanations of 75 categories of fair value accounting fraud
schemes

* Fraud risk checklist that you can put to immediate use

* Practical detection techniques useful for auditors,
investigators and others who rely on financial statements

* Expert advice from Gerard Zack, CFE, CPA, author of Fraud
and Abuse in Nonprofit Organizations: A Guide to Prevention and
Detection

Comparing US accounting standards to International Financial
Reporting Standards-thereby making this book useful worldwide-
Fair Value Accounting Fraud helps you understand the new
rules and develop new auditing and investigative techniques to
enable you to detect potential fraud.

Autor

Gerard M. Zack is President of Zack, P.C. and is a nationally recognized expert on accounting, audit, internal control, and fraud issues. He is a regular speaker at AICPA and Association of Certified Fraud Examiner (ACFE) conferences and events, and is the author of Fraud and Abuse in Nonprofit Organizations: A Guide to Prevention and Detection (Wiley).

Produkt-Details

• Erscheint lt. Verlag: 24.7.2009
• Sprache: englisch
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Schlagworte: Accounting • Accounting Special Topics • Bewertung • Rechnungswesen • Spezialthemen Rechnungswesen • Valuation
• ISBN-10: 0-470-52735-8 / 0470527358
• ISBN-13: 978-0-470-52735-1 / 9780470527351