MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02091cam a2200337 a 4500 |
| 001 - CONTROL NUMBER |
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| control field |
17404725 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250312100401.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
|---|
| fixed length control field |
m |o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr_||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
120727s2013 nju ob 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2012030656 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781118421475 (epub) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781118419779 (pdf) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781118434055 ( mobi) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Canceled/invalid ISBN |
9781118301555 (cloth) |
| 040 ## - CATALOGING SOURCE |
|---|
| Language of cataloging |
Eng |
| Transcribing agency |
RLKU |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
658.473 ZAC 2013 23483 |
| Edition number |
23 |
| Item number |
23483 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Zack, Gerard M. |
| 9 (RLIN) |
2456 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Financial statement fraud |
| Remainder of title |
strategies for detection and investigation / |
| Statement of responsibility, etc. |
Gerard M. Zack. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Hoboken, New Jersey : |
| Name of publisher, distributor, etc. |
John Wiley & Sons, Inc., |
| Date of publication, distribution, etc. |
2013. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xv,288p;. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Foreword -- Preface -- Acknowledgments -- Revenue-based schemes -- Introduction to revenue-based financial reporting fraud schemes -- Timing schemes -- Fictitious and inflated revenue -- Misclassification schemes -- Gross-up schemes -- Asset-based schemes -- Improper capitalization of costs -- Asset valuation schemes -- Fair value accounting -- Expense and liability schemes -- Shifting expenses to future periods -- Omissions and under-reporting of liabilities -- Other financial reporting schemes -- Consolidations and business combinations -- Financial reporting fraud as a concealment tool -- Financial statement fraud by not-for-profit organizations -- Disclosure fraud -- Detection and investigation -- Detecting financial statement fraud -- Financial statement analysis -- Ratio analysis -- Other detection procedures -- Fraud or honest mistake? -- Assessing (or minimizing) auditor liability. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Description based on print version record and CIP data provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Misleading financial statements. |
| 9 (RLIN) |
2457 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Fraud. |
| 9 (RLIN) |
2313 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Relationship information |
Print version: |
| Main entry heading |
Zack, Gerard M. |
| Title |
Financial statement fraud |
| Place, publisher, and date of publication |
Hoboken, N.J. : John Wiley & Sons, 2013 |
| International Standard Book Number |
9781118301555 (cloth) |
| Record control number |
(DLC) 2012028599 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |
| Suppress in OPAC |
No |
.JPG)