Item type | Location | Call number | Status | Date due | Barcode | Item holds |
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Book |
Lee Yan Fong Library
Library Collection
Lee Yan Fong Library |
HF5681 B2 Z2343 2013 (Browse shelf) | Available | 00008747 |
No cover image available | No cover image available | |||||||
HF5681 B2 S26 2012 Cases in financial reporting / | HF5681 B2 W4963 2009 Financial statement analysis. | HF5681 B2 X99 2012 XYZ model financial accounts. | HF5681 B2 Z2343 2013 Financial statement fraud : | HF5681 F54 I543 2009 Financial instruments : | HF5681 F54 M35 2011 v.1 Manual of accounting : | HF5681 F54 M35 2011 v.2 Manual of accounting : |
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.