{"product_id":"accounting-fraud-hardcover","title":"Accounting Fraud - Hardcover","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eGerard M. Zack\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003cb\u003eEssential guidance on the new fair value rules for accounting managers, auditors, and fraud investigators\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003eFair Value accounting is emerging as the next prime opportunity for financial statement fraud. Explaining the many complex applications of fair value accounting in the preparation of financial statements, \u003ci\u003eFair Value Accounting Fraud\u003c\/i\u003e offers timely guidance on an up-and-coming issue as U.S. and international accounting rules pertaining to the use of fair value accounting continue to change.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eYou'll find discussion of\u003cbr\u003e \u003c\/b\u003e\u003c\/p\u003e \u003cul\u003e \u003cli\u003eU.S. GAAP and IFRS rules on fair value accounting issues, highlighting the areas most vulnerable to fraud\u003c\/li\u003e \u003cli\u003eExplanations of 75 categories of fair value accounting fraud schemes\u003c\/li\u003e \u003cli\u003eFraud risk checklist that you can put to immediate use\u003c\/li\u003e \u003cli\u003ePractical detection techniques useful for auditors, investigators and others who rely on financial statements\u003c\/li\u003e \u003cli\u003eExpert advice from Gerard Zack, CFE, CPA, author of \u003ci\u003eFraud and Abuse in Nonprofit Organizations: A Guide to Prevention and Detection\u003c\/i\u003e\n\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eComparing US accounting standards to International Financial Reporting Standards-thereby making this book useful worldwide- \u003ci\u003eFair Value Accounting Fraud\u003c\/i\u003e helps you understand the new rules and develop new auditing and investigative techniques to enable you to detect potential fraud.\u003c\/p\u003e\u003ch3\u003eFront Jacket\u003c\/h3\u003e\u003cp\u003eIn its December 2008 report on the use of fair value accounting in the United States, the Securities and Exchange Commission (SEC) soundly endorsed the use of fair value accounting, encouraging the expansion of fair value applications in financial statements, while also supporting clarification and simplification of fair value accounting standards. \u003c\/p\u003e\u003cp\u003eProviding much-needed, practical guidance that simplifies an intimidating topic, \u003ci\u003eFair Value Accounting Fraud: New Global Risks and Detection Techniques\u003c\/i\u003e is a nuts-and-bolts book dedicated to equipping fraud investigators and auditors to understand the many risks of fraud based on how fair value accounting is utilized in the preparation of financial statements.\u003c\/p\u003e \u003cp\u003eNot designed as a how-to book on performing business or asset valuations, \u003ci\u003eFair Value Accounting Fraud\u003c\/i\u003e instead familiarizes professionals with the ins-and-outs of fraud issues in fair value accounting with discussion of: \u003c\/p\u003e \u003cul\u003e \u003cli\u003eThe Use of Fair Value Measurements in Financial Statements\u003c\/li\u003e \u003cli\u003eMethods of Determining Fair Value\u003c\/li\u003e \u003cli\u003eRecent Changes to Fair Value Accounting Standards\u003c\/li\u003e \u003cli\u003eAsset-based Fraud Schemes Involving Fair Value\u003c\/li\u003e \u003cli\u003eInvestments in Debt and Equity Securities\u003c\/li\u003e \u003cli\u003eIntangible Assets\u003c\/li\u003e \u003cli\u003eNonmonetary Transactions\u003c\/li\u003e \u003cli\u003eBusiness Combinations\u003c\/li\u003e \u003cli\u003eLiability-based Fraud Schemes\u003c\/li\u003e \u003cli\u003eComparison of U.S. GAAP and IFRS\u003c\/li\u003e \u003cli\u003eSpecial Fair Value Issues of Not-for-Profit Organizations\u003c\/li\u003e \u003cli\u003eFair Value Disclosure Issues\u003c\/li\u003e \u003cli\u003eInternal Controls for Fair Value Accounting\u003c\/li\u003e \u003cli\u003eDetection of Fair Value Accounting Fraud\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eAuthor Gerard Zack, nationally recognized accounting, audit, and fraud expert, clearly demonstrates his experience in this subject, providing readers with an overview of the fair value applications, how those applications differ under U.S. and international accounting standards, as well as some of the most commonly used methods, especially as these subjects relate to the primary focus--the risk of financial reporting fraud.\u003c\/p\u003e \u003cp\u003eConversational in tone with valuable insights, \u003ci\u003eFair Value Accounting Fraud\u003c\/i\u003e lifts the veil of confusion from the substantial and growing requirements for understanding the various methodologies used in determining and detecting fair value accounting fraud.\u003c\/p\u003e\u003ch3\u003eBack Jacket\u003c\/h3\u003e\u003cp\u003e\u003cb\u003ePraise for \u003ci\u003eFair Value Accounting Fraud: New Global Risks and Detection Techniques\u003c\/i\u003e\u003c\/b\u003e \u003c\/p\u003e\u003cp\u003e\"This interpretive guide to financial reporting is essential for recognizing and truly appreciating the creativity spawned from the fair value accounting rules. This book is the most comprehensive treatment of the topic that I know of. Accountants, auditors, and fraud examiners will find it invaluable in understanding and detecting fair value tricks.\"\u003cbr\u003e --\u003cb\u003eJames D. Ratley, CFE, President, Association of Certified Fraud Examiners\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\"This timely book is a must for auditors, investigators, and anyone who analyzes or relies on financial statements. Zack offers expert analysis and thorough and practical guidance on a complex, emerging global issue in financial reporting fraud.\"\u003cbr\u003e --\u003cb\u003eFrank W. Abagnale, Author, Lecturer, Consultant, Subject of the motion picture, \"Catch Me If You Can\"\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\"Must-read for anybody working in the accounting field. It's loaded with a practical approach to understanding the complexities of fair value accounting.\"\u003cbr\u003e --\u003cb\u003eWayne Berson, CPA, Atlantic Region Business Line Leader, BDO Seidman, LLP\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWith crystal clarity, \u003ci\u003eFair Value Accounting Fraud: New Global Risks and Detection Techniques\u003c\/i\u003e provides auditors and fraud investigators with explanations of the many fraud risks pertaining to fair value accounting issues, as well as best practices for internal controls over fair value accounting applications.\u003c\/p\u003e \u003cp\u003eGerard Zack, a top expert in the field, provides much-needed insight, demystifying this topic with practical advice and helpful knowledge, making it a trusted reference on the ins-and-outs of financial statement fraud involving fair value issues.\u003c\/p\u003e\u003ch3\u003eAuthor Biography\u003c\/h3\u003e\u003cp\u003e\u003cb\u003eGerard M. Zack\u003c\/b\u003e is President of Zack, P.C. and is a nationally recognized expert on accounting, audit, internal control, and fraud issues. He is a regular speaker at AICPA and Association of Certified Fraud Examiner (ACFE) conferences and events, and is the author of \u003ci\u003eFraud and Abuse in Nonprofit Organizations: A Guide to Prevention and Detection\u003c\/i\u003e (Wiley).\u003c\/p\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 272\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 1 x 9.1 x 6 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eIllustrated:\u003c\/strong\u003e Yes\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e August 01, 2009\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":47209286205689,"sku":"9780470478585","price":98.64,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0789\/2782\/3097\/files\/97rbNzXRwS9780470478585.webp?v=1768062727","url":"https:\/\/bookscloud.io\/products\/accounting-fraud-hardcover","provider":"BooksCloud Book Dropshipping","version":"1.0","type":"link"}