Accounting Irregularities in Financial Statements: A Definitive Guide for Litigators, Auditors, and Fraud Investigators

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Gower Publishing, Ltd., Jan 1, 2005 - Business & Economics - 209 pages
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Accounting irregularities are at the heart of those kinds of frauds that hit financial statements and include misstatement, misclassification as well as misrepresentation. This book provides an in-depth practical reference for those professionals who need to understand, prevent and combat against accounting irregularities in financial statements.
  

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Contents

Overview of Financial Reporting Environments
1
Basics of Accounting Irregularities
19
Selling More
43
Conclusion
61
Conclusion
92
Tangible fixed assets
99
Trade debtors
111
Owing Less
117
Contingent liabilities
123
Presenting It Better
135
Other Types of Accounting Irregularities
151
Deterrents to Accounting Irregularities
167
Glossary
189
Index
201
Copyright

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