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Essential guidance on the new fair value rules for accounting managers, auditors, and fraud investigators Fair Value accounting is emerging as the next prime opportunity for financial statement fraud. Explaining the many complex applications of fair value accounting in the preparation of financial statements, Fair Value Accounting Fraud offers timely guidance on an up-and-coming issue as U.S. and international accounting rules pertaining to the use of fair value accounting continue to change. You'll find discussion of * U.S. GAAP and IFRS rules on fair value accounting issues, highlighting the…mehr
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- Produktdetails
- Verlag: John Wiley & Sons
- Seitenzahl: 272
- Erscheinungstermin: 24. Juli 2009
- Englisch
- ISBN-13: 9780470527351
- Artikelnr.: 37296235
- Verlag: John Wiley & Sons
- Seitenzahl: 272
- Erscheinungstermin: 24. Juli 2009
- Englisch
- ISBN-13: 9780470527351
- Artikelnr.: 37296235
FRAUD. CHAPTER 1 Overview of Financial Statement Fraud and Fair Value
Accounting. Introduction to Financial Reporting Fraud. What Makes It Fraud?
Why Financial Reporting Fraud Is Perpetrated. Using One Fraud to Hide
Another. CHAPTER 2 The Use of Fair Value in Financial Statements.
Historical Cost versus Fair Value. Sources of Accounting Principles. U.S.
GAAP versus IFRS. Fair Value Option Added for U.S. GAAP. Fair Value
Defined. International Convergence. Some Principles of Financial Statement
Presentation. Effective Dates of Accounting Standards. Impact of Fraud on
Financial Statements. CHAPTER 3 Methods of Determining Fair Value.
Introduction. Market Approach. Income Approach. Cost Approach. Internal
versus Externally Developed Valuations. Inputs to Valuation Methods. Fair
Value Guidance under IFRS. Availability of Market Evidence. PART II
ASSET-BASED SCHEMES. CHAPTER 4 Investments in Debt and Publicly Traded
Equity Securities. Scope of Investments Covered. Sources of U.S. GAAP and
IFRS. Classification and Treatment--U.S. GAAP. Classification and
Treatment--IFRS. Reclassifications in General. Reclassifications from the
Held-to-Maturity Category. Determination of Fair Value. Active versus
Inactive Markets. Temporary versus Other-than-Temporary Impairments--U.S.
GAAP. Impairment Losses--IFRS. Summary of Fraud Risks. CHAPTER 5 Ownership
Interests in Nonpublic Entities. Sources of U.S. GAAP and IFRS.
Introduction. Consolidated Financial Statements. Jointly Controlled
Entities versus Jointly Controlled Assets. Equity Method Investments.
Proportionate Consolidation. Fair Value Option. CHAPTER 6 Loans and
Receivables. Sources of U.S. GAAP and IFRS. Recognition and
Measurement--U.S. GAAP. Recognition and Measurement--IFRS. CHAPTER 7
Intangible Assets and Goodwill. Sources of U.S. GAAP and IFRS. Asset versus
Expense. Web Site Costs. Measurement. Finite Life Intangible Assets.
Residual Value. Indefinite Life Intangible Assets. Impairment Losses.
Concluding Remarks. CHAPTER 8 Business Combinations. Sources of U.S. GAAP
and IFRS. Business Combination versus Asset Acquisition. Accounting for
Business Combinations. Identification of Intangible Assets. Business
Combinations Achieved in Stages. CHAPTER 9 Asset Impairments. Sources of
U.S. GAAP and IFRS. Definition of an Impairment Loss. When to Test for
Impairment. Indicators of Impairment of Assets. Extent of Impairment Loss.
Reversal of Previous Impairment Losses. CHAPTER 10 Property and Equipment
(Including Investment Properties). Sources of U.S. GAAP and IFRS. Initial
Recognition. Measurement after Initial Recognition. Investment Property.
Impairment Losses. PART III LIABILITY-BASED SCHEMES. CHAPTER 11 Debt
Obligations. Sources of U.S. GAAP and IFRS. Measurement. Fair Value Option.
Valuation of Debt. CHAPTER 12 Deferred Revenue. Sources of U.S. GAAP and
IFRS. Recognition--Customer Loyalty Programs. Multiple Deliverable
Arrangements. CHAPTER 13 Asset Retirement Obligations. Sources of U.S. GAAP
and IFRS. Recognition--U.S. GAAP. Recognition--IFRS. Can a Reliable
Estimate Be Determined? Measuring and Recording an Asset Retirement
Obligation. Summary--Comparison of U.S. GAAP and IFRS. CHAPTER 14
Guarantees. Sources of U.S. GAAP and IFRS. Recognition--U.S. GAAP.
Measurement. Recognition--IFRS. PART IV OTHER FAIR VALUE ACCOUNTING FRAUD
ISSUES. CHAPTER 15 Derivatives and Hedging. Sources of U.S. GAAP and IFRS.
Definitions and Treatment--U.S. GAAP. Definitions and Treatment--IFRS.
Measurement. Embedded Derivatives. CHAPTER 16 Assets or Liabilities of
Sponsors of Employee Benefit Plans. Sources of U.S. GAAP and IFRS.
Recognition and Measurement--U.S. GAAP. Recognition and Measurement--IFRS.
CHAPTER 17 Contingencies and Provisions. Sources of U.S. GAAP and IFRS.
Recognition--U.S. GAAP. Amount of Loss to Be Recognized. Recognition--IFRS.
Measurement. Comparison of U.S. GAAP and IFRS. CHAPTER 18 Share-Based
Transactions. Sources of U.S. GAAP and IFRS. Recognition--U.S. GAAP.
Measurement--U.S. GAAP. Recognition--IFRS. Measurement--IFRS. CHAPTER 19
Nonmonetary Transactions. Sources of U.S. GAAP and IFRS. Recognition and
Measurement--U.S. GAAP. Recognition and Measurement--IFRS. Advertising
Barter Transactions--U.S. GAAP. Advertising Barter Transactions--IFRS.
CHAPTER 20 Special Fair Value Issues of Not-for-Profit Organizations.
Introduction. Noncash Contributions of Assets. Contributed Use of Assets.
Promises to Give. Contributed Services. Matching Requirements. CHAPTER 21
Fair Value Disclosure Issues. Introduction. Sources of Disclosure
Requirements. Financial Instruments. Impairment Losses. Uncertainties. PART
V DETECTION OF FAIR VALUE ACCOUNTING FRAUD. CHAPTER 22 A Framework for
Detecting Fair Value Accounting Fraud. Assessing the Risk of Fraud.
Understanding How Fair Value Impacts the Financial Statements. External
Factors that Indicate Risk. Internal Risk Factors. Materiality. Internal
Controls over Fair Value Accounting. The Risk of Management Override.
Framework for Fair Value Accounting Fraud Detection. Auditing Standards.
Auditor Independence. CHAPTER 23 Use of Ratios and Other Analytical
Procedures. Analytical Procedures as a Fraud Detection Tool. Horizontal
Analysis. Vertical Analysis. Operating Ratios. Customized Ratios. Appendix
A Summary Checklist of Fair Value Accounting Fraud Risks. Appendix B SEC
Office of the Chief Accountant and FASB Staff Clarifications on Fair Value
Accounting. Appendix C Internal Controls over Fair Value Accounting
Applications. Bibliography. About the Author. Index.
FRAUD. CHAPTER 1 Overview of Financial Statement Fraud and Fair Value
Accounting. Introduction to Financial Reporting Fraud. What Makes It Fraud?
Why Financial Reporting Fraud Is Perpetrated. Using One Fraud to Hide
Another. CHAPTER 2 The Use of Fair Value in Financial Statements.
Historical Cost versus Fair Value. Sources of Accounting Principles. U.S.
GAAP versus IFRS. Fair Value Option Added for U.S. GAAP. Fair Value
Defined. International Convergence. Some Principles of Financial Statement
Presentation. Effective Dates of Accounting Standards. Impact of Fraud on
Financial Statements. CHAPTER 3 Methods of Determining Fair Value.
Introduction. Market Approach. Income Approach. Cost Approach. Internal
versus Externally Developed Valuations. Inputs to Valuation Methods. Fair
Value Guidance under IFRS. Availability of Market Evidence. PART II
ASSET-BASED SCHEMES. CHAPTER 4 Investments in Debt and Publicly Traded
Equity Securities. Scope of Investments Covered. Sources of U.S. GAAP and
IFRS. Classification and Treatment--U.S. GAAP. Classification and
Treatment--IFRS. Reclassifications in General. Reclassifications from the
Held-to-Maturity Category. Determination of Fair Value. Active versus
Inactive Markets. Temporary versus Other-than-Temporary Impairments--U.S.
GAAP. Impairment Losses--IFRS. Summary of Fraud Risks. CHAPTER 5 Ownership
Interests in Nonpublic Entities. Sources of U.S. GAAP and IFRS.
Introduction. Consolidated Financial Statements. Jointly Controlled
Entities versus Jointly Controlled Assets. Equity Method Investments.
Proportionate Consolidation. Fair Value Option. CHAPTER 6 Loans and
Receivables. Sources of U.S. GAAP and IFRS. Recognition and
Measurement--U.S. GAAP. Recognition and Measurement--IFRS. CHAPTER 7
Intangible Assets and Goodwill. Sources of U.S. GAAP and IFRS. Asset versus
Expense. Web Site Costs. Measurement. Finite Life Intangible Assets.
Residual Value. Indefinite Life Intangible Assets. Impairment Losses.
Concluding Remarks. CHAPTER 8 Business Combinations. Sources of U.S. GAAP
and IFRS. Business Combination versus Asset Acquisition. Accounting for
Business Combinations. Identification of Intangible Assets. Business
Combinations Achieved in Stages. CHAPTER 9 Asset Impairments. Sources of
U.S. GAAP and IFRS. Definition of an Impairment Loss. When to Test for
Impairment. Indicators of Impairment of Assets. Extent of Impairment Loss.
Reversal of Previous Impairment Losses. CHAPTER 10 Property and Equipment
(Including Investment Properties). Sources of U.S. GAAP and IFRS. Initial
Recognition. Measurement after Initial Recognition. Investment Property.
Impairment Losses. PART III LIABILITY-BASED SCHEMES. CHAPTER 11 Debt
Obligations. Sources of U.S. GAAP and IFRS. Measurement. Fair Value Option.
Valuation of Debt. CHAPTER 12 Deferred Revenue. Sources of U.S. GAAP and
IFRS. Recognition--Customer Loyalty Programs. Multiple Deliverable
Arrangements. CHAPTER 13 Asset Retirement Obligations. Sources of U.S. GAAP
and IFRS. Recognition--U.S. GAAP. Recognition--IFRS. Can a Reliable
Estimate Be Determined? Measuring and Recording an Asset Retirement
Obligation. Summary--Comparison of U.S. GAAP and IFRS. CHAPTER 14
Guarantees. Sources of U.S. GAAP and IFRS. Recognition--U.S. GAAP.
Measurement. Recognition--IFRS. PART IV OTHER FAIR VALUE ACCOUNTING FRAUD
ISSUES. CHAPTER 15 Derivatives and Hedging. Sources of U.S. GAAP and IFRS.
Definitions and Treatment--U.S. GAAP. Definitions and Treatment--IFRS.
Measurement. Embedded Derivatives. CHAPTER 16 Assets or Liabilities of
Sponsors of Employee Benefit Plans. Sources of U.S. GAAP and IFRS.
Recognition and Measurement--U.S. GAAP. Recognition and Measurement--IFRS.
CHAPTER 17 Contingencies and Provisions. Sources of U.S. GAAP and IFRS.
Recognition--U.S. GAAP. Amount of Loss to Be Recognized. Recognition--IFRS.
Measurement. Comparison of U.S. GAAP and IFRS. CHAPTER 18 Share-Based
Transactions. Sources of U.S. GAAP and IFRS. Recognition--U.S. GAAP.
Measurement--U.S. GAAP. Recognition--IFRS. Measurement--IFRS. CHAPTER 19
Nonmonetary Transactions. Sources of U.S. GAAP and IFRS. Recognition and
Measurement--U.S. GAAP. Recognition and Measurement--IFRS. Advertising
Barter Transactions--U.S. GAAP. Advertising Barter Transactions--IFRS.
CHAPTER 20 Special Fair Value Issues of Not-for-Profit Organizations.
Introduction. Noncash Contributions of Assets. Contributed Use of Assets.
Promises to Give. Contributed Services. Matching Requirements. CHAPTER 21
Fair Value Disclosure Issues. Introduction. Sources of Disclosure
Requirements. Financial Instruments. Impairment Losses. Uncertainties. PART
V DETECTION OF FAIR VALUE ACCOUNTING FRAUD. CHAPTER 22 A Framework for
Detecting Fair Value Accounting Fraud. Assessing the Risk of Fraud.
Understanding How Fair Value Impacts the Financial Statements. External
Factors that Indicate Risk. Internal Risk Factors. Materiality. Internal
Controls over Fair Value Accounting. The Risk of Management Override.
Framework for Fair Value Accounting Fraud Detection. Auditing Standards.
Auditor Independence. CHAPTER 23 Use of Ratios and Other Analytical
Procedures. Analytical Procedures as a Fraud Detection Tool. Horizontal
Analysis. Vertical Analysis. Operating Ratios. Customized Ratios. Appendix
A Summary Checklist of Fair Value Accounting Fraud Risks. Appendix B SEC
Office of the Chief Accountant and FASB Staff Clarifications on Fair Value
Accounting. Appendix C Internal Controls over Fair Value Accounting
Applications. Bibliography. About the Author. Index.