Zack Fair Value Accounting Fraud

New Global Risks and Detection Techniques
1. Auflage 2009
ISBN: 978-0-470-52735-1
Verlag: John Wiley & Sons
Format: PDF
Kopierschutz: Adobe DRM (»Systemvoraussetzungen)

E-Book, Englisch, 272 Seiten, E-Book

Essential guidance on the new fair value rules for accountingmanagers, auditors, and fraud investigators
Fair Value accounting is emerging as the next prime opportunityfor financial statement fraud. Explaining the many complexapplications of fair value accounting in the preparation offinancial statements, Fair Value Accounting Fraud offerstimely guidance on an up-and-coming issue as U.S. and internationalaccounting rules pertaining to the use of fair value accountingcontinue 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 fraudschemes
* 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 Fraudand Abuse in Nonprofit Organizations: A Guide to Prevention andDetection
Comparing US accounting standards to International FinancialReporting Standards-thereby making this book useful worldwide-Fair Value Accounting Fraud helps you understand the newrules and develop new auditing and investigative techniques toenable you to detect potential fraud.

Autoren/Hrsg.

Zack, Gerard M.

Über Autor(innen)

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).