A Guide to Forensic Accounting Investigation


Book Description

Recent catastrophic business failures have caused some to rethinkthe value of the audit, with many demanding that auditors take moreresponsibility for fraud detection. This book provides forensicaccounting specialists?experts in uncovering fraud?with newcoverage on the latest PCAOB Auditing Standards, the ForeignCorrupt Practices Act, options fraud, as well as fraud in China andits implications. Auditors are equipped with the necessarypractical aids, case examples, and skills for identifyingsituations that call for extended fraud detection procedures.




Financial Reporting & Analysis


Book Description

The extensively revised 8th edition thoroughly involves readers with Financial Statements by using real-world examples. The emphasis is on the analysis and interpretation of the end result of financial reporting and financial statements.




Advanced Accounting


Book Description

Advanced Accounting delivers an in-depth, comprehensive introduction to advanced accounting theory and application, using actual business examples and relevant news stories to demonstrate how core principles translate into real-world business scenarios. Clearly defined and logically organized Learning Objectives aid in student comprehension, while highlighted Related Concepts illustrate how individual concepts fit into the larger picture. Short answer questions throughout the chapter allow students to test their knowledge before reaching the more in-depth end-of-chapter questions, promoting a deeper understanding of both technical and conceptual aspects of the field. Written by active accounting researchers, this text brings clarity and flexibility to the central ideas underlying business combinations, consolidated financial statements, foreign currency transactions, partnerships, non-profit accounting and more. This new Seventh Edition has been updated to reflect the latest changes to FASB and GASB standards, allowing students to build a skill set based on up-to-date practices. With a student-oriented pedagogy designed to enhance comprehension, promote engagement, and build real-world understanding, this user-friendly book provides an essential foundation in current advanced accounting methods and standards.




The Analysis and Use of Financial Statements


Book Description

Accounting Standards (US and International) have been updated to reflect the latest pronouncements. * An increased international focus with more coverage of IASC and non-US GAAPs and more non-US examples.







Goodwill Impairment


Book Description

In 2001, goodwill amortization in the US was eliminated in favor of an impairment-only approach, which, according to critics, gives managers vast discretion and opportunities for earnings management. Prior research suggests that discretionary asset write-offs are associated with economic factors and managers_ financial reporting objectives. Based on a systematic literature review, this study investigates for a comprehensive sample of US firms the determinants of goodwill write-off behavior. Regression analysis shows that write-off behavior is significantly explained by firms_ economic properties. Only in large, high-profile firms, incentives appear to be significant determinants. These findings suggest that the impairment-only approach does capture goodwill impairment at least to some extent.




Rebuilding of Marine Fisheries: Global review


Book Description

"Rebuilding depleted stocks is a central part of the fisheries governance agenda. By analysing the available literature, Part 1 of "Rebuilding of marine fisheries" provides a global review of the emergence of the rebuilding paradigm, its key concepts, the trends in fishery resources, and the empirical evidence available on stocks depletion, collapse and rebuilding. It addresses the bio-ecological, economic, and human dimensions of rebuilding or restoration of stocks, multispecies assemblages and habitats/ecosystems and touches on the need for rebuilding at the whole sector level when depletion has become widespread and chronic. The human imensions of stocks and fisheries are given particular attention, looking at conflicting objectives, the bio-economy of rebuilding, its costs and benefits, and the distributional effects of the related reform among actors with their potential social consequences in the short and long terms. Governance is addressed in detail: legal and policy frameworks; rationale and objectives of a rebuilding regime; alternative rebuilding strategies; reference values and protocols; regulatory time-frames; risk management and harvest control rules; impacts of climatic oscillations; management tool-box; implementation guidance and performance evaluation. The document ends with a review of the determinants of success of a rebuilding programme."--Publisher's description for part 1.







PPC's Guide to Preparing Financial Statements


Book Description

Contains technical guidance and practice aids for preparation of financial statements. Contains sample documents, addresses, GAAP issues on a statement by statement basis.