Description
Book SynopsisAccounting irregularities are at the heart of those kinds of frauds that hit financial statements and include misstatement, misclassification as well as misrepresentation. In essence, they involve manipulation of accounting data, description or disclosure in order to distort the true financial picture of the organization in question. This book provides an in-depth practical reference, designed for litigators, investigators, auditors, accountants and other professionals who need to understand and combat accounting irregularities and to uphold the integrity of financial statements. Regulators will find this book an essential source of ideas and references when considering reforms. Educators and students will see this book as an alternative, inspiring way of understanding accounting and how to stay alert for accounting irregularities. The first two chapters introduce the basics of accounting irregularities in the context of the financial reporting environments, and generally accepted
Trade Review'The simple language, use of case studies and concise and helpful checklist conclusions mean that this book provides an overview of the principles of accounting for a student or professional....If you are an accountant in a large corporation who is bogged down by procedures, this book serves as a refreshing reminder of why they are in place.' Accounting Technician
Table of ContentsContents: Overview of financial reporting environments; Basics of accounting irregularitites; Selling more; Costing less; Owning more; Owing less; Presenting it better; Other types of accounting irregularities; Deterrents to accounting irregularities; Glossary of Terms; Index.
