06067cam a2200985 a 4500 ocn802183293 OCoLC 20170612141630.0 m o d cr |n||||||||| 120727s2013 nju ob 001 0 eng 2012030656 DLC eng pn DLC YDX N$T UIU YDXCP DG1 E7B CDX UMI IDEBK B24X7 UBY TEFOD OCLCF FMG STMCL CNSPO RECBK DEBSZ TEFOD OCLCQ COO DEBBG AZK 841170749 856995555 864912669 961497059 962650120 9781118421475 (epub) 1118421477 (epub) 9781118419779 (pdf) 1118419774 (pdf) 9781118434055 (mobi) 1118434056 (mobi) 128380414X 9781283804141 9781118301555 (cloth) 9781118527436 1118527437 EB00063585 Recorded Books AU@ 000049656056 CHNEW 000622491 CHVBK 303215623 DEBBG BV040888306 DEBBG BV041051878 DEBBG BV041912524 DEBSZ 423148346 NZ1 14976805 NZ1 15871095 DEBBG BV043394934 (OCoLC)802183293 (OCoLC)841170749 (OCoLC)856995555 (OCoLC)864912669 (OCoLC)961497059 (OCoLC)962650120 CL0500000212 Safari Books Online 19CC3C4E-69F9-41F4-8241-F6EFC2261FA3 OverDrive, Inc. http://www.overdrive.com pcc HF5681.B2 BUS 104000 bisacsh BUS 071000 bisacsh BUS 103000 bisacsh BUS 097000 bisacsh 658.4/73 23 MAIN Zack, Gerard M. Financial statement fraud [electronic resource] : strategies for detection and investigation / Gerard M. Zack. Hoboken, New Jersey : John Wiley & Sons, Inc., 2013. 1 online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier data file rda Bibliography Wiley corporate F & A Includes bibliographical references and index. 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. Print version record and CIP data provided by publisher. BValuable guidance for staying one step ahead of financial statement fraud/b Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. iFinancial Statement Fraud: Strategies for Detection and Investigation/i fills that need.ulliDescribes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes/liliExplains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated/liliProvides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes/liliAccompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further/li/ul Straightforward and insightful, iFinancial Statement Fraud/i provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues. Misleading financial statements. Fraud. BUSINESS & ECONOMICS Corporate Governance. bisacsh BUSINESS & ECONOMICS Leadership. bisacsh BUSINESS & ECONOMICS Organizational Development. bisacsh BUSINESS & ECONOMICS Workplace Culture. bisacsh Fraud. fast (OCoLC)fst00933786 Misleading financial statements. fast (OCoLC)fst01023663 Electronic books. Electronic books. local Print version: Zack, Gerard M. Financial statement fraud. Hoboken, N.J. : John Wiley & Sons, 2013 9781118301555 (DLC) 2012028599 Wiley corporate F & A. http://onlinelibrary.wiley.com/book/10.1002/9781118527436 Wiley Online Library Books 24x7 B247 bkf00051147 Coutts Information Services COUT 24266120 ebrary EBRY ebr10626220 EBSCOhost EBSC 499659 Ingram Digital eBook Collection IDEB cis24266120 Recorded Books, LLC RECE rbeEB00063585 YBP Library Services YANK 9946800 YBP Library Services YANK 9908160 YBP Library Services YANK 12675884 92 DG1 206067 206067