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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.
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.
PART I REVENUE-BASED SCHEMES 1
Chapter 1 Introduction to Revenue-Based Financial Reporting Fraud Schemes 3
Revenue Recognition Principles 3
Changes Proposed by FASB and IASB 5
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