The definitive, must-have guide for the forensic accounting professional

"Financial" "Forensics Body of Knowledge" is the unique, innovative, and definitive guide and technical reference work for the financial forensics and/or forensic accounting professional, including nearly 300 forensic tools, techniques, methods and methodologies apply to virtually all civil, criminal and dispute matters. Many of the tools have never before been published.

It defines the profession: ""The Art & Science of Investigating People & Money.""

It defines "Forensic Operators" ..".financial forensics-capable personnel... possess "unique" and "specific" skills, knowledge, experience, education, training, and integrity to function in the financial forensics discipline."

It defines why: ""If you understand financial forensics you understand fraud, but not vice versa"" by applying financial forensics to all aspects of the financial community.

It contains a "book-within-a-book" Companion Section for financial valuation and litigation specialists.

It defines foundational financial forensics/forensic accounting "methodologies" FAIM, Forensic Accounting Investigation Methodology, ICE/SCORE, CICO, APD, forensic lexicology, and others.

It contains a "Reader Lookup Table" that permits everyone in the financial community to immediately focus on the pertinent issues.

This work is the only financial forensics/forensic accounting methodology also published by the United States Department of Justice. It redefines the standard for all dimensions of the financial forensics and forensic accounting profession and is written to address the entire financial community comprised of "Originators" (CFOs, controllers, accountants, analysts, etc.), "Users" (auditors, valuators, attorneys, judges, lenders, investors, internal auditors, consumers, bankers, professors, board members, executives, journalists, etc.), and "Regulators" (civil, including IRS, IMF, SEC; and criminal, including FBI and state and local law enforcement; Interpol, counterterrorism and military.

"Financial Forensics Body of Knowledge" is: The only codified financial forensics/forensic accounting methodology known to exist;The only codified methodology comprising civil, criminal, and dispute methodologies within the same framework;The only codified methodology supported by optional Internet-based software that continually updates content with newly discovered and developed forensic tools, techniques, methods and methodologies, and actual reports;The only codified methodology to contain actual report content (BLINDED) for many different forensic matters, including alter ego, damages, fraud, fraudulent transfer, marital dissolution, valuation, etc.;The only codified methodology to contain a comprehensive Forensic Inventory of tools, techniques, methods and methodologies;The only codified methodology to address virtually every type of entity, i.e. privately-held, publicly-held, governmental, charitable, NPO, NGO, etc.;The only codified methodology applicable to the US and global financial community;The only codified methodology that comprises an embedded training tool for beginning, intermediate and advanced financial professionals;The only codified methodology suitable for immediate adoption as firm-wide and agency-wide best practices technical and training standards.

The great majority of the content has not been previously assembled and published, and duplication of other publications has been purposely avoided to prevent redundancy.

The two principal authors have trained literally thousands within the financial community in various aspects of the content during the last several years. The attendees have included virtually all entity types, including federal, state and local government and law enforcement, e.g. SEC, FBI. The feedback has been universally positive and prompted the construction of this book. The contributing authors include public and private practice, attorneys, academics, law enforcement, and publicly-held and privately-held financial professionals. They are practitioners first and foremost and heavily experienced in instructional settings.

A new revised and updated edition of an indispensable classic

This updated Second Edition of Investigative Accounting in Divorce provides a solid grounding in every aspect of investigative accounting services in divorce proceedings. It provides a broad overview of the process of evaluating the true financial worth and cash flow of parties in a divorce while also discussing the working relationship between the accountant and the attorney. In addition, it offers divorce accountants detailed coverage of all the most important methods and approaches to the distribution of property and the determination of financial support. It provides guidance on the investigation, uncovering, and documentation of unreported income and includes a wealth of sample worksheets, forms, and checklists appropriate in a variety of situations. Also included are tips on valuation of both client and adversarial assets and on writing valuation reports. All the information divorce accountants need in order to execute their duties is provided including guidance on trial and pretrial negotiations, dealing with clients, documents and documentation, economic and tax issues, balance sheets, expenses and fees, alimony and support, and post-divorce services. Investigative Accounting in Divorce, Second Edition is the most comprehensive and up-to-date resource available for accountants involved in divorce actions.

BPP Learning Media is an ACCA approved content provider. Our suite of study tools will provide you with all the accurate and up-to-date material you need for exam success.

This book explores the role of accountants in business and society. The final work of Louis Goldberg, Professor Emeritus at the University of Melbourne, it aims to raise awareness of the existence and importance of fundamental issues that are often ignored or by-passed in contemporary discussion of accounting. The sixteen chapters assess exactly what accountants do in carrying out their work.
This work will make essential reading for scholars or historians of accounting, and will also interest philosophers and practicing accountants.

Accounting and Auditing Research, 10th Edition prepares students and early-stage practitioners to use well-established research solutions in a broad range of practical applications, from financial accounting and tax planning, to investigating fraud and auditing various business problems. Emphasizing real-world skills development, this fully-updated textbook covers the current tools, techniques, and best practices in applied professional research and analysis. The authors provide comprehensive yet accessible coverage of the entire research process, explaining how to utilize major research databases and audit software packages in a clear and systematic manner. The tenth edition features carefully revised content designed to enhance effectiveness, increase readability, and strengthen learning and retention. The book's classroom-proven pedagogy features expert tips for performing common research tasks, sidebar boxes that summarize and expand upon key concepts, and a variety of end-of-chapter exercises that reinforce the material and develop readers' skills.

Christopher Nobes is widely acknowledged as one of the most prolific experts writing on the international aspects of accounting. In this cutting-edge book he presents his key work on a number of topics which are at the heart of current research and debate - the international nature of development in accounting; new issues in classification; international financial reporting standards; and fair presentation. These issues are set in context and further analyzed through a comprehensive introductory chapter. This timely and authoritative book will prove to be invaluable for academics, researchers and postgraduate students of international accounting.

BPP Learning Media is an ACCA approved content provider. Our suite of study tools will provide you with all the accurate and up-to-date material you need for exam success.

With the exponential growth in financial derivatives, accounting standards setters have had to keep pace and devise new ways of accounting for transactions involving these instruments, especially hedging activities. Accounting for Risk, Hedging and Complex Contracts addresses the essential elements of these developments, exploring accounting as related to today's most relevant topics - risk, hedging, insurance, reinsurance, and more. The book begins by providing a basic foundation by discussing the concepts of risk, risk types and measurement, and risk management. It then introduces readers to the nature and valuation of free standing options, swaps, forward and futures as well as of embedded derivatives. Discussion and illustrations of the cash flow hedge and fair value hedge accounting treatments are offered in both single currency and multiple currency environments, including hedging net investment in foreign operations. The final chapter is devoted to the disclosure of financial instruments and hedging activities. The combination of these topics makes the book a must-have resource and reference in the field. With discussions of the basic tools and instruments, examinations of the related accounting, and case studies to help students apply their knowledge, this book is an essential, self-contained source for upper-level undergraduate and masters accounting students looking develop an understanding of accounting for today's financial realities.

The easy-to-use, do-it-yourself desk accounting and auditing research database

FASB's online GAAP Codification system. The convergence of U.S. GAAP and International Financial Reporting Standards. EDGAR filing and research system. RIA Checkpoint and CCH. Accounting professionals and practitioners need to understand these research databases to reach solutions and achieve maximum results for the organization. Highlighting each pertinent database, Accounting and Auditing Research Databases shows you how to conduct research using a host of databases including RIA, CCH, AICPA's Online Library, FASB Codification, GARS, and eIFRS.Highlights each specific databaseStep-by-step guidance to research resourcesExplains how to conduct research using databases including AICPA's Online Library, FASB Codification, and eIFRSEnables you to understand accounting and auditing research to reach solutions

"Accounting and Auditing Research & Databases: A Practitioner's Desk Reference" focuses on the practical aspects of professional accounting and auditing research with step-by-step guidance to research resources to provide you with the skills you need to improve within yourorganization.

French Accounting History: New Contributions illustrates the lively research activity in the field of accounting and management history in France, thus contributing to the dissemination of French research on an international scale. Based on a collection of diverse papers by French historians in this field which have been presented at various congresses, contributing authors give an overview of French accounting, the advent of the auditing profession and management control in France. This book aims to further strengthen the development of the community and knowledge base of accounting historians, not only in France but also internationally. This book is based on a special issue of the journal Accounting History Review.

A trusted resource on the complex ethical questions that define the accounting profession An accountant's practice depends on making difficult decisions. To achieve the best results, individual accountants and accounting firms need a clear understanding of the ethical duties and decision-making involved in the four major functions of modern accounting--auditing, management accounting, tax accounting, and consulting--as well as a strong sense of ethical conduct to guide the certification and validation of reliable financial records. Now in its third edition, Accounting Ethics is a thorough and engaging exploration of the ethical issues that accountants encounter in their professional lives. Since the publication of the first edition in 2002, Accounting Ethics has become an indispensable resource for accounting courses and certification programs worldwide, known for its focus on real-world application, practical advice, reader-friendly guidance, and its insight into the effects of global change on the profession. Together with coverage of the contemporary regulatory environment--including the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board, and the Dodd-Frank Wall Street Reform and Consumer Protection Act--this revised edition features expanded pedagogical resources such as new end-of-chapter case studies and discussion questions, and includes the updated AICPA Code of Conduct. Concise and dependable, Accounting Ethics sustains its reputation as an authoritative resource for practicing accountants, new professionals, students of accounting, and those who are considering the profession.

This first volume in the series provides a thorough overview of recent developments in the area of international accounting, and serves as an essential introduction to the series. The collection looks at introductory issues, including a selection of papers on the classification of accounting systems. It also examines the measurement and the effects of international accounting diversity. This collection will be an essential resource to students and researchers alike.

This comprehensive volume presents a selection of country studies on European Accounting published since 1995. It concentrates on financial accounting, but also gives research on management accounting, auditing, professionalisation, history and critical accounting. It sheds light on financial reporting as it is currently practised, as well as on the regulatory framework and the accounting environment. The articles range from descriptions of the development of accounting systems in the transitional economies of Eastern Europe to analyses of theory and practice in Western European countries with a more established research tradition. This collection has international appeal and can be appreciated with relatively limited prior knowledge of the countries or specific techniques.

This important volume contains research articles about international accounting issues related to the countries of the Americas and the Far East. The volume is divided into three parts. The first part focuses on accounting regulations and policy choice. The second and third parts look at disclosure practices, the properties of accounting earnings, and the value relevance and informativeness of accounting information. Part II examines the Americas, whilst Part III considers the Far East. This acclaimed collection will be of interest to researchers and practitioners alike.

How to Account for Sustainability offers an inspiring and practical framework for building your company's sustainability efforts. It takes you from concept to innovation and back to action for all aspects of sustainability. Each chapter has four sections: (1) a specific description of a sustainability challenge, (2) an example of a business making a profit by confronting the challenge, (3) an exercise to tease out a range of possible business solutions for you and your company, and (4) simple and memorable takeaways. This short, expert guide is structured around the world's most accepted guidelines for sustainability reporting: the Global Reporting Initiative. By the time you've finished it you'll have a framework for measuring, managing and accounting for sustainability in your business -- in clear, simple and feasible steps.

Praise for The Complete CFO Handbook
From Accounting to Accountability

"The office of the CFO in corporations today must blend strategy, investor relations, corporate finance, control, budgeting, risk management, and a host of other key areas of expertise and knowledge. Business education, however, tends to be compartmentalized along functional lines and courses and texts specialize in subsets of these subject areas. Fabozzi, Drake, and Polimeni bridge that yawning gap by providing a comprehensive set of materials that can serve as a nice platform to develop managers tasked with the sourcing and managing of funds within organizations. The Complete CFO Handbook is well written and makes extensive use of examples to illustrate key concepts."
--Jacob Thomas
Williams Brothers Professor of Accounting and Finance
Yale School of Management

The role of the CFO in business has expanded significantly in recent years as companies become more accountable to their stakeholders and regulators and as the sophistication of technology, risk management, financial analysis, and financial records processing has increased.

Filled with numerous examples, The Complete CFO Handbook lives up to its name and provides complete coverage of:

The CFO's role in company communications with company stakeholders

The tools and processes by which a CFO may manage risk, including taxes, theenterprise risk management process, and strategies for transferring risk

Performance evaluation and the fundamentals of the capital budgeting process

Traditional cost accounting topics of product costing and strategic cost management

Every CFO's desktop tool, The Complete CFO Handbook expertlyprovides financial executives with an extensive review of cost accounting as well as the background and tools for managing a company's financial functions.

The critical tradition in accounting historiography has come to occupy a prominent place in the discipline s academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting s long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the "suppressed voices" of the past, those groups of people who had no access to an accounting record women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others.

Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about "the dark side of accounting," gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction.

Stephen Zeff has been a prolific researcher on the history of accounting and auditing in the twentieth century. He has written numerous papers on the history of standard setting and regulation, of accounting and auditing practice, of the accounting profession, of accounting thought, and of the intellectual contributions of major authors (such as Hatfield, Canning, Paton and MacNeal). This volume brings together the greatest hits of Zeff's academic career, including several articles that were published in out-of-the way places, for easier use by students and researchers of the field. In an introduction, Zeff discusses the evolution of his research interests and explains the factors led to the writing of the papers and their intended contribution to the literature. The book also includes a complete list of his publications.

This book draws on ancient Egyptian inscriptions in order to theorize the relationship between accounting and order. It focuses especially on the performative power of accounting in producing and sustaining order in society. It explores how accounting intervened in various domains of the ancient Egyptian world: the cosmos; life on earth (offerings to the gods; taxation; transportation; redistribution for palace dependants; mining activities; work organization; baking and brewing; private estates and the household; and private transactions in semi-barter exchange); and the cult of the dead. The book emphasizes several possibilities through which accounting can be theorized over and above strands of theorizing that have already been explored in detail previously. These additional possibilities theorize accounting as a performative ritual; myth; a sign system; a signifier; a time ordering device; a spatial ordering device; violence; and as an archive and a cultural memory. Each of these themes are summarized with further suggestions as to how theorizing might be pursued in future research in the final chapter of the book. This book is of particular relevance to all accounting students and researchers concerned with theorize accounting and also with the relevance of history to the project of contemporary theorizing of accounting.

This series has been endorsed by Cambridge International to support the syllabus for examination from 2023. Provide the knowledge, understanding and skills required to succeed in the revised Cambridge International AS & A Level Accounting syllabus (9706), with a clear and accessible resource, featuring questions throughout to challenge learners at every level. - Strengthen subject knowledge with a range of question types designed to test understanding of key topics within the syllabus, including past paper and exam-style questions. - Unpack challenging concepts with a course that's written for international students and includes suitable content and language levels, key terminology and a Glossary will provide useful reference points to help ESL learners to access the material fully, remember and process information. - Provide a clear pathway for progression with clearly distinguished syllabus statements to be covered within each chapter. - Develop analytical skills with worked examples providing full and clear explanations of each concept.

Over many decades the global development of professional accounting education programmes has been undertaken by higher education institutions, professional accounting bodies, and employers. These institutions have sometimes co-operated and sometimes been in conflict over the education and/or training of future accounting professionals. These ongoing problems of linkage and closure between academic accounting education and professional training have new currency because of pressures from students and employers to move accounting preparation onto a more efficient, economic and practical basis. The Interface of Accounting Education and Professional Training explores current elements of the interface between the academic education and professional training of accountants in Australia, New Zealand, South Africa and the UK. It argues for a reassessment of the considerations and requirements for developing professional accounting programs which can make a student: capable of being an accountant (the academy); ready to be an accountant (the workplace); and professional in being an accountant (the professional bodies). This book was originally published as a special issue of Accounting Education: An International Journal.

This book offers a step-by-step guide to basic accounting and financial management techniques. It is written in plain language for people who have no previous experience of accounting and book-keeping. The procedures described in this book are not just specific to development programs.The success of any venture, whatever its size, depends on proper financial control. Using simple case studies, the author shows how to: construct a budget and cash-flow forecast; record and control cash payments; draw up an analyzed cash book, and a receipts and payments account; operate a bank account; and prepare a budget and actual statement. Each section is followed by activities to practice the material covered. Full solutions and notes for trainers and facilitators are also included. "Basic Accounting" is suitable for training non-governmental organizations in an international development context. This book should be useful to any small group that needs to keep accurate records of its financial transactions.

This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scandinavia, Russia, Poland and the Ukraine as well as Argentina and Japan.

In a time of financial globalization, familiarity with accounting research in countries beyond the English language boundary is no less important than familiarity with the recent, comprehensive research activity in the English language area. It also offers a survey of the present state of the art (from empirical to analytical accounting and from such esoteric subjects as gender issues to the archaeology of accounting); finally, it casts a glance into the future.

Accounting: A Foundation is written for any student starting a course of study in bookkeeping and accounting. Based on a new interpretation of the accounting model, the book begins with a clear and coherent introduction to double entry. It then uses the new model to describe and illustrate the financial workings of the limited company. As a general introduction, the book covers the accounting knowledge required by non-specialist students of business and management as well as those who will go on to study accounting in depth. In UK further education, the book is suitable for courses aimed at AAT Foundation, BTEC HND, A-Level, RSA, LCCI, GCSE, and introductory levels of the main professional bodies such as ACCA, CIMA, ICSA, CIPFA and the main English, Scottish and Irish professional bodies - the ICAEW, the ICAS and the ICAI. In effect this means anywhere that a knowledge of the technical aspects of bookkeeping is required. There are equivalent courses at this level in all countries of the world. In higher education the book is suitable for undergraduate courses in accounting and business where the tutor wishes to teach the technical background to accounting thoroughly. This readership extends to the non-specialist market, as some teachers wish to teach double entry to students even though they may be on an appreciation course. Undergraduates who specialise in accounting, eg those doing a BA Accounting and Finance (in Europe the Economics route) or combined/joint degree with languages will need to study the technical aspects of accounting in depth in order to progress to modules on intermediate and advanced accounting.

Dr. Riahi-Belkaoui calls for new, higher standards of research into accounting and its problems. To understand this he compares the perspectives or visions used by researchers in other fields to what is desirable in the accounting field, outlining six areas of critical concern to accounting professionals and scholars. Out of this readers will get a better understanding of exactly what is meant by higher standards in research methodology, greater confidence in its outcomes, and a more complete understanding of how complex the research process in accounting really is. Practicing accountants, academics, businesspersons, and others working in the social sciences will gain new insights into the problems that accounting faces, and how the search for solutions can be best undertaken.