Wildy & Sons Ltd — The World’s Legal Bookshop Search Results for isbn: '9780471770732'

Book of the Month

Derham on the Law of Set Off

Rory Derham

Price: £350.00

Buy

More Information

Lord Denning: Life, Law and Legacy

Welcome to Wildys

Watch

NEW EDITION
The Law of Rights of Light 2nd ed

Jonathan Karas

Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Secondhand & Out of Print

Browse Secondhand Online

Christmas and New Year Closing

We are now closed for the Christmas and New Year period, reopening on Friday 3rd January 2025. Orders placed during this time will be processed upon our return on 3rd January.

Hide this message

The Financial Numbers Game: Detecting Creative Accounting Practices

Charles W. Mulford, Eugene E. Comiskey

ISBN13: 9780471770732

ISBN: 0471770736

Published: October 2005

Publisher: John Wiley & Sons Ltd

Country of Publication: USA

Format: Paperback

Price: £28.99

Convert Currency

Buy

Usually despatched in 1 to 3 weeks.

The Financial Numbers Game identifies the steps businesses may take to misstate financial performance and helps its readers to identify those situations where reported results may not be what they seem.

Subjects:: Company Law, Criminal Law

Contents:: 1. Financial Numbers Game.; Rewards of the Game.; Classifying Creative Accounting Practices.; Plan of This Book.; 2. How the Game Is Played.; Accounting Policy Choice and Application.; Fraudulent Financial Reporting.; Cleaning Up after the Game.; Clarifying Terminology.; 3. 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?; 4. The SEC Responds.; The Chairman’s Speech.; The Action Plan.; Subsequent Developments.; Enforcing the Securities Laws.; 5. Financial Professionals Speak Out.; Survey of Financial Professionals.; Survey Results.; 6. 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.; 7. 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.; 8. Misreported Assets and Liabilities.; Link with Reported Earnings.; Boosting Shareholders’ Equity.; Overvalued Assets.; Undervalued Liabilities.; Checklist to Detect Misreported Assets and Liabilities.; 9. 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.; 10. Getting Creative with the Income Statement: Pro-Forma Measures of Earnings.; Recasting the Bottom Line: Pro-Forma Earnings Measures.; 11. 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.;