عنوان

The financial numbers game :

شابک

0471370088

شابک

0471770736

شابک

9780471370086

شابک

9780471770732

شماره

dltt

عنوان اصلي

The financial numbers game :

نام عام مواد

[Book]

ساير اطلاعات عنواني

detecting creative accounting practices /

نام نخستين پديدآور

Charles W. Mulford and Eugene E. Comiskey

نام خاص و کميت اثر

xi, 395 pages ;

ابعاد

26 cm

متن يادداشت

Includes bibliographical references and indexes

متن يادداشت

Financial numbers game. Rewards of the game -- Classifying creative accounting practices -- Plan of this book -- How the game is played. Accounting policy choice and application -- Fraudulent financial reporting -- Cleaning up after the game -- Clarifying terminology -- Earnings management : a closer look. What is earnings management? -- Incentives and conditions for earnings management -- Earnings management techniques -- Evidence of earnings management -- Effectiveness of earnings management -- Is earnings management good or bad? -- The SEC responds. The chairman's speech -- The action plan --Subsequent developments -- Enforcing the securities laws -- Financial professionals speak out. Survey of financial professionals -- Survey results -- Recognizing premature or fictitious revenue. Is it premature or fictitious revenue? -- When should revenue be recognized? -- Detecting premature or fictitious revenue -- Checklist to detect premature or fictitious revenue -- Aggressive capitalization and extended amortization policies. Cost capitalization -- Detecting aggressive cost capitalization policies -- Amortizing capitalized costs -- Detecting extended amortization periods --Checklist to detect aggressive capitalization and extended amortization policies -- Misreported assets and liabilities. Link with reported earnings -- Boosting shareholders' equity -- Overvalued assets -- Undervalued liabilities -- Checklist to detect misreported assets and liabilities -- Getting creative with the income statement : classification and disclosure. Current income statement requirements and practices -- Reporting comprehensive income -- Creative income statement classifications -- Creativity with other aspects of the income statement -- Getting creative with the income statement : pro-forma measures of earnings. Recasting the bottom line : pro-forma earnings measures -- Problems with cash flow reporting. Reporting cash flow -- Problems with reported operating cash flow -- Using operating cash flow to detect creative accounting practices -- Checklist for using operating cash flow to detect creative accounting practices

بدون عنوان

0

متن يادداشت

Mulford describes ways in which some managers manipulate their financial reports to create better outcomes. While some flexibility exists within the GAAP principles, some types of modifications go beyond the limits of proper reporting. Mulford provides the best methods for detecting what is not allowable and insight into how accountants and their administrators view the ethics of manipulating data

موضوع مستند نشده

Financial statements-- United States

موضوع مستند نشده

Estados financieros-- Estados Unidos

شماره

ويراست

شماره رده

نشانه اثر

مستند نام اشخاص تاييد نشده

Mulford, Charles W.,1951-

مستند نام اشخاص تاييد نشده

Comiskey, Eugene E

تاريخ عمليات

20160712071639.0

نام الکترونيکي

نوع ماده

[Book]

تكميل شده

Y