یادداشتهای مربوط به کتابنامه ، واژه نامه و نمایه های داخل اثر
متن يادداشت
Includes bibliographical references and index
یادداشتهای مربوط به مندرجات
متن يادداشت
Asian Financial Statement Analysis: Detecting Financial Irregularities; Copyright; Contents; Foreword; Genesis of This Book; Acknowledgments; Introduction; Why Focus on Scandals in Asia?; How This Book Is Organized; As You Begin; Notes; Chapter 1:A Framework for Evaluating Financial Irregularities; Articulation of Financial Statements; Accruals and Deferrals; Typical Accounting Games; Overstating Earnings; Overstating Financial Position; Managing Earnings; Overstating Operating Cash Flows; Corporate Governance and Related Issues; Parting Comments; Note; References
متن يادداشت
Case Study 4.2: West China CementCase Study 4.3: China Biotics (CHBT US); References; Chapter 5:Detecting Overstated Operating Cash Flows; Understanding the Cash Flow Statement; Using Cash Flow to Assess the Quality of Earnings; Cash Flow Games; Parting Comments; Case Studies; Case Study 5.1: Renhe Commercial Holdings; Case Study 5.2: Duoyuan Global Water (NYSE: DGW); Case Study 5.3: Winsway Coking Coal Holdings; References; Chapter 6:Evaluating Corporate Governance and Related-Party Issues; Board Governance and Independent Directors; Shareowner Rights; Interlocking Ownership or Directorships
متن يادداشت
Chapter 2:Detecting Overstated EarningsAggressive Revenue Recognition; Understatement or Deferral of Expenses; Classification of Non-Operating Income; Classification of Non-Operating Expenses; Parting Comments; Case Studies; Case Study 2.1: Longtop Financial (NYSE: LFT); Case Study 2.2: Sino-Forest; Case 2.3: Oriental Century; References; Chapter 3:Detecting Overstated Financial Position; Excluding Both Assets and Liabilities; Other Off-Balance-Sheet Financing/Liabilities; Overstating Assets; Overstating Valuation of Assets on the Balance Sheet
متن يادداشت
Overstating the Quantity of Assets on the Balance SheetOverstating Off-Balance-Sheet Assets; Parting Comments; Case Studies; Case Study 3.1: RINO International Corp. (Nasdaq:RINO); Case Study 3.2: Olympus; Case Study 3.3: Oceanus; Notes; References; Chapter 4:Detecting Earnings Management; Accruals and Deferrals Revisited; Accounts Receivable (Accrued Revenue) and the Allowancefor Doubtful Accounts; Deferred (Unearned) Revenue; Accrued and Deferred (Prepaid) Expenses; Deferred Taxes; Contingencies and Reserves; Parting Comments; Case Studies; Case Study 4.1: Harbin Electric (Nasdaq: HRBN)
متن يادداشت
Related-Party TransactionsExcessive Compensation; Personal Use or Expropriation of Assets; Lack of Transparency; Auditor Issues; Parting Comments; Case Studies; Case Study 6.1: China Valves Tech (Nasdaq: CVVT); Case Study 6.2: Puda Coal (OTC: PUDA UV); Case Study 6.3: Sino-Environment Technology Group Limited; Note; References; Chapter 7:Summary and Guidance; Putting It All Together; A Recipe for Detecting Cooked Books; Parting Comments; Case Studies; Case 7.1: Celltrion, Inc.; Case 7.2: Real Gold Mining; Case 7.3: Fibrechem Technologies Ltd.; References; About the Authors; Index
بدون عنوان
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یادداشتهای مربوط به خلاصه یا چکیده
متن يادداشت
Gain a deeper understanding of Asian financial reporting and how to detect irregularities The Asian region, and particularly China, is becoming a hotbed of investment activity. There have been quite a few accounting scandals in Asia in the recent years - now rivaling those we have seen in the Americas and Europe. Assessing potential or active overseas investments requires reliance on financial statements, the full parameters of which may vary from region to region. To effectively analyze statements, it is necessary to first understand the framework underlying these financial ..
یادداشتهای مربوط به سفارشات
منبع سفارش / آدرس اشتراک
Safari Books Online
شماره انبار
CL0500000502
ویراست دیگر از اثر در قالب دیگر رسانه
عنوان
Asian financial statement analysis.
شماره استاندارد بين المللي کتاب و موسيقي
9781118486528
موضوع (اسم عام یاعبارت اسمی عام)
موضوع مستند نشده
Corporations-- Finance.
موضوع مستند نشده
Financial statements-- Asia.
موضوع مستند نشده
Corporations-- Finance.
موضوع مستند نشده
Financial statements.
مقوله موضوعی
موضوع مستند نشده
BUS-- 001010
رده بندی ديویی
شماره
657/
.
3
رده بندی کنگره
شماره رده
HG4028
.
B2
نشانه اثر
.
T36
2014eb
نام شخص به منزله سر شناسه - (مسئولیت معنوی درجه اول )