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 schemesExplains the underlying accounting
principles, citing both U.S. GAAP and IFRS that are violated when
fraud is perpetratedProvides numerous ratios, red flags, and other
techniques useful in detecting financial statement fraud
schemesAccompanying 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.
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