Research Catalog

Title

Fair value accounting fraud : new global risks and detection techniques / Gerard M. Zack.

Author

Zack, Gerard M.

Publication

Hoboken, N.J. : John Wiley & Sons, c2009.

Items in the Library & Off-site

Details

Description

xxi, 250 p.; 24 cm.

Subjects

• Fair value > Accounting
• Misleading financial statements
• Accounting fraud

Bibliography (note)

• Includes bibliographical references and index.

Contents

Pt. I. Introduction to Fair Value Accounting Fraud -- Ch. 1. Overview of Financial Statement Fraud and Fair Value Accounting -- Ch. 2. The Use of Fair Value in Financial Statements -- Ch. 3. Methods of Determining Fair Value -- Pt. II. Asset-Based Schemes -- Ch. 4. Investments in Debt and Publicly Traded Equity Securities -- Ch. 5. Ownership Interests in Nonpublic Entities -- Ch. 6. Loans and Receivables -- Ch. 7. Intangible Assets and Goodwill -- Ch. 8. Business Combinations -- Ch. 9. Asset Impairments -- Ch. 10. Property and Equipment (Including Investment Properties) -- Pt. III. Liability-Based Schemes -- Ch. 11. Debt Obligations -- Ch. 12. Deferred Revenue -- Ch. 13. Asset Retirement Obligations -- Ch. 14. Guarantees -- Pt. IV. Other Fair Value Accounting Fraud Issues -- Ch. 15. Derivatives and Hedging -- Ch. 16. Assets or Liabilities of Sponsors of Employee Benefit Plans -- Ch. 17. Contingencies and Provisions -- Ch. 18. Share-Based Transactions -- Ch. 19. Nonmonetary Transactions -- Ch. 20. Special Fair Value Issues of Not-for-Profit Organizations -- Ch. 21. Fair Value Disclosure Issues -- Pt. V. Detection of Fair Value Accounting Fraud -- Ch. 22. A Framework for Detecting Fair Value Accounting Fraud -- Ch. 23. Use of Ratios and Other Analytical Procedures -- Appendix A. Summary Checklist of Fair Value Accounting Fraud Risks -- Appendix B. SEC Office of the Chief Accountant and FASB Staff Clarifications on Fair Value Accounting -- Appendix C. Internal Controls over Fair Value Accounting Applications.

ISBN

• 9780470478585 (cloth)
• 0470478586 (cloth)

LCCN

2009010848

Owning Institutions

Columbia University Libraries