Эта книга предоставляет ценные рекомендации по выявлению финансовых махинаций с отчетностью. Мошенничество с финансовой отчетностью - один из наиболее дорогостоящих видов мошенничества, который может оказать прямое финансовое воздействие на бизнес и частных лиц, а также подорвать доверие инвесторов к рынкам. Хотя существуют публикации о мошенничестве с финансовой отчетностью и ролях и обязанностях в компаниях, есть потребность в практическом руководстве по различным схемам, используемым мошенниками, и рекомендациям по их выявлению.
Книга Financial Statement Fraud описывает все основные и новые виды мошенничества с финансовой отчетностью, используя реальные случаи для иллюстрации схем. Объясняются базовые принципы бухгалтерского учета, нарушаемые при мошенничестве, с указанием как US GAAP, так и МСФО. Приводятся многочисленные коэффициенты, сигналы тревоги и другие методы, полезные для выявления схем мошенничества с отчетностью. На сопутствующем веб-сайте представлены полнотекстовые копии документов по рассматриваемым делам, позволяющие читателю более детально изучить каждый случай.
Книга Financial Statement Fraud предоставляет исчерпывающую информацию о различных способах мошенничества с финансовой отчетностью, включая те, которые используют новейшие стандарты, такие как оценка по справедливой стоимости. Это прямолинейное и глубокое руководство.
Valuable guidance for safeguarding against the economic sabotage of financialS TATEMENTS FinancialS TATEmenT fraud is among the costliest types of swindles and may have an immediate financial impact for businesses and people, plus damage investor trust in the market. Even though books exist regarding FinancialS TATEGEmENlifRAFT AND positions and responsibilities in businesses, still there is an imperativeneed for operational instructions on different methods that are utilized and guidance articles for detecting these methods. FinancialSTrategIemandInvestIGiF of discovering methods complies with that requirement. This book describes every significant and newly evolving type of FinancialS TrugrcomtT, characterized by real life scenarios offering basic models of how they are carried out Describes the basic accounting principles and mentions both US GAAP and international accounting accuracies applicable when frauds are committed Exhibits numerous tables, ring flags, and various extrapolations useful in determining the existence of Financials STATEMENT fraudulent models. Among other websites, a provider supplies entirely text copies of papers submitted in connection via the aspects as examples given in the publication, making it possible for the consumer to grasp every aspect of each scenario further. Direct Resonable and comprehending, FinancialS Statement Fault provides extensive coverage of every fashion Economic Sabotage proceeds, including the more recent methodologies, for example, estimate issues.
Companies spend millions on compliance, data security, internal controls, etc., and this book explains how fraudsters literally trick a lot of smart and dedicated people into accepting fraudulent financial statements. Major industries like oil (bribing paranoid companies to shut down their pumps for days), health care, hardrock miners are subject to rampant financial fraud. Too many executives ignore blatant conflicts of interest in raising healthcare IPO projections. Radically more reliant on big pharma, a lobby pushed it through. But bribery is not the only fraud. Collusion is huge in property. This book includes 15 case studies- how multi-million dollar lobbies can trick the government into little favors, using little tricks and fibs to get a tax cut for products their billionaire parties use. Leaders don't handle sales commission, though; they take lavish trips, party it up, share sycophants inside the company.They manipulate guy hate in politics, screwing HR by hiring only on loyalty. It's eerie how many familiar patterns govern epidemic fraud across different industries, at different economic points around the world. If you ever thought anyone in your small town had biglasal or that the scaredeebles were cool, stop. Think bigger farugnds ganged with comongtail-hungry leaders. Trust me, I understand; the author is from Harvard Law School. A lot of GS mavericks are quiet while doing more than Kejigirl. This is an easy to read book that shares powerful insights come vastly unexpected places and contexts (behind tragedies like Royal Dutch Shell pollution). Even savvy people could have been fooled, if caught unaware in hot situations. Ignore information and floating trends, go waist deep in intel, often outsourced, factoring what common sense dictates rather than "societal" data. The author aggressively seems against blanket using 'this' one crutch technique, which he feels is increasingly relied upon by fraudsters or actors attempting to hamstring functional efforts to fix fraud by presenting zany or overexplained approaches. Instead, he provides recipes for efficient tools needed to play defense.
Электронная Книга «Financial Statement Fraud. Strategies for Detection and Investigation» написана автором Gerard Zack M. в году.
Минимальный возраст читателя: 0
Язык: Английский
ISBN: 9781118419779
Описание книги от Gerard Zack M.
Valuable guidance for staying one step ahead of financial statement fraud Financial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need. Describes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemes Explains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetrated Provides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemes Accompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case further Straightforward and insightful, Financial Statement Fraud provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.
