Fair Value Accounting Fraud: New Global Risks and Detection Techniques

页数： PDF  250
出版社： Wiley
出版年：  2009


ISBN: 0470478586


图书介绍：




This Book Provides much-needed, practical guidance that simplifies an intimidating topic, Fair Value Accounting Fraud: New Global Risks and Detection Techniques is a nuts-and-bolts book dedicated to equipping fraud investigators and auditors to understand the many risks of fraud based on how fair value accounting is utilized in the preparation of financial statements.
Not designed as a how-to book on performing business or asset valuations, Fair Value Accounting Fraud instead familiarizes professionals with the ins-and-outs of fraud issues in fair value accounting with discussion of:

• The Use of Fair Value Measurements in Financial Statements
• Methods of Determining Fair Value
• Recent Changes to Fair Value Accounting Standards
• Asset-based Fraud Schemes Involving Fair Value
• Investments in Debt and Equity Securities
• Intangible Assets
• Nonmonetary Transactions
• Business Combinations
• Liability-based Fraud Schemes
• Comparison of U.S. GAAP and IFRS
• Special Fair Value Issues of Not-for-Profit Organizations
• Fair Value Disclosure Issues
• Internal Controls for Fair Value Accounting
• Detection of Fair Value Accounting Fraud

Author Gerard Zack, nationally recognized accounting, audit, and fraud expert, clearly demonstrates his experience in this subject, providing readers with an overview of the fair value applications, how those applications differ under U.S. and international accounting standards, as well as some of the most commonly used methods, especially as these subjects relate to the primary focus—the risk of financial reporting fraud.
Conversational in tone with valuable insights, Fair Value Accounting Fraud lifts the veil of confusion from the substantial and growing requirements for understanding the various methodologies used in determining and detecting fair value accounting fraud.