Accounting Irregularities in Financial Statements: A Definitive Guide for Litigators, Auditors and Fraud Investigators
For litigators, investigators, and business people, Kwok explores irregularities within and outside generally accepted accounting principles (GAAP). Beginning with an overview of the financial reporting environments and regulations in Hong Kong and the UK, he describes accounting irregularities in terms of exaggerating revenue, expenses, losses, an
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Overview of Financial Reporting Environments
Basics of Accounting Irregularities
Tangible fixed assets
31 December accepted accounting principles accounting equation accounting irregularities accounting periods ending accounting periods starting accounting policies accruals amount appropriate audit auditors basis capital cash Chapter charged Companies Act 1985 Companies Ordinance compliance consider a relevant consolidated Contingent Liabilities contract corporate governance cost of sales customers debtors December depreciation directors disclosed disclosure documents double-entry book-keeping doubtful debts effective for accounting expenditure fair view fictitious financial reporting environment financial statements financial year-end fraud future economic benefits GAAP HKICPA in January Hong Kong incurred Intangible Assets issued internal control inventories invoices lease Let us consider Ltd's material million mis-statements off-balance-sheet financing overstated overstatement payment phantom sales provision for doubtful purchase quasi-subsidiary readers of financial receipt recognized refers related party sales revenue shareholders staff perpetrator subsidiary tangible fixed assets Theft Theft Act 1968 transactions true and fair Turnbull Report understated understatement valuation vendor