Описание: THE ANALYSIS AND USE OF FINANCIAL STATEMENTS, THIRD EDITION integrates accounting economic theory, and empirical research to provide a framework for financial statement analysis in a user-oriented context. Co-written by academics and practitioners, this is the only text that reaches students to first understand how financial statements are generated. Principles of analysis are then illustrated through the extensive use of actual corporate financial statements. Features: NEW cases have been added to the web size to develop students' research and analytical skills. Accounting Standards (US and International) have been updated to reflect the latest pronouncements. Real companies used to illustrate financial analysis techniques. End-of-chapter problem material based on US and non - US financial statements such as Holmen, Roche & Takada Chemical. Comprehensive coverage of financial statement analysis tools and techniques. Companion Web site which includes annual reports of companies featured in the third edition, appendices, cases, plus updates for new financial accounting standards.
Автор: Margret Название: Fraud in Financial Statements ISBN: 0415742706 ISBN-13(EAN): 9780415742702 Издательство: Taylor&Francis Рейтинг: Цена: 22968.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание:
As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law.
Evidence shows that accounting anomalies in an organization's financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services.
Название: Financial & Business Statements ISBN: 0764113399 ISBN-13(EAN): 9780764113390 Издательство: Ingram Цена: 1384.00 р. Наличие на складе: Нет в наличии.
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