书目详细信息
： Fair value accounting fraud :
书目信息 机读格式(MARC)
| ISBN： | 9780470478585 (hbk.) : |
|---|---|
| ISBN： | 0470478586 (hbk.) : |
| 编目源： | UK-WkNB UK-WkNB |
| 个人名称： | Zack, Gerard M. |
| 题名： | Fair value accounting fraud : New global risks and detection techniques / Gerard M. Zack. |
| 索书号： | F230/Z15E |
| 出版发行项： | Chichester : John Wiley & Sons Ltd : [distributor] John Wiley and Sons Ltd : [distributor] John Wiley & Sons Australia Ltd : [distributor] John Wiley & Sons Australia Ltd : [distributor] John Wiley & Sons Cape Town : [distributor] John Wiley & Sons, 2009. |
| 载体形态： | 250 p. : ill. ; 24 cm. |
| 一般附注： | Hardback. |
| 格式化内容附注： | Preface. Acknowledgments. Part I: Introduction to Fair Value Accounting Fraud. Chapter 1: Overview of Financial Statement Fraud and Fair Value Accounting. Introduction to Financial Reporting Fraud. What Makes It Fraud? Why Financial Reporting Fraud Is Perpetrated. Using One Fraud to Hide Another. Chapter 2: The Use of Fair Value in Financial Statements. Historical Cost versus Fair Value. Sources of Accounting Principles. U.S. GAAP versus IFRS. Fair Value Option Added for U.S. GAAP. Fair Value Defined. International Convergence. Some Principles of Financial Statement Presentation. Effective Dates of Accounting Standards. Impact of Fraud on Financial Statements. Chapter 3: Methods of Determining Fair Value. Introduction. Market Approach. Income Approach. Cost Approach. Internal versus Externally-Developed Valuations. Inputs to Valuation Methods. Fair Value Guidance under IFRS. Availability of Market Evidence. Part II: Asset-Based Schemes. Chapter 4: Investments in Debt and Publicly Traded Equity Securities. Scope of Investments Covered. Sources of U.S. GAAP and IFRS. Classification and Treatment - U.S. GAAP. Classification and Treatment - IFRS. Reclassifications in General. Reclassifications from the Held-to-Maturity Category. Determination of Fair Value. Active versus Inactive Markets. Temporary versus Other-Than-Temporary Impairments - U.S. GAAP. Impairment Losses - IFRS. Summary of Fraud Risks. Chapter 5: Ownership Interests in Nonpublic Entities. Sources of U.S. GAAP and IFRS. Introduction. Consolidated Financial Statements. Jointly Controlled Entities versus Jointly Controlled Assets. Equity Method Investments. Proportionate Consolidation. Chapter 6: Loans and Receivables. Sources of GAAP and IFRS. Recognition and Measurement - U.S. GAAP. Recognition and Measurement - IFRS. Chapter 7: Intangible Assets and Goodwill. Sources of U.S. GAAP and IFRS. Asset versus Expense. Web Site Costs. Measurement. Finite Life Intangible Assets. Residual Value. Indefinite Life Intangible Assets. Impairment |