Financial statement fraud (Record no. 19214)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01472cam a2200157 a 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9781118301555 (hb) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9781118419779 (hb) |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 658.473 |
| Author Mark | ZAC |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Authorship | Zack, Gerard M. |
| 245 10 - TITLE STATEMENT | |
| Title | Financial statement fraud |
| Sub Title | strategies for detection and investigation |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | Hoboken, N.J. |
| Name of publisher | John Wiley & Sons |
| Date of publication | 2013. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxi, 288 p. |
| Dimensions | 24 cm. |
| Illustrations | ; ill. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Contects | 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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Subject | Misleading financial statements |
| -- | Fraud |
| Keywords | Timing schemes |
| -- | Misclassification schemes |
| -- | Fictitious assets |
| -- | Investment property |
| -- | Fair value |
| -- | Loans |
| -- | FMS |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| item type | Books |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Source of acquisition | Cost, normal purchase price | Full call number | Barcode | Copy number | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Al-Mizan Campus | Al-Mizan Campus | Purchased: Multi-line Books | 8471.00 | 658.473 ZAC | 35057 | 1 | Books |