April 2014
Intermediate to advanced
208 pages
5h 7m
English
book
Asian Financial Statement Analysis: Detecting Financial Irregularities
by ChinHwee Tan, Thomas R. Robinson, Howard Schilit
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CONTENTS
Why Focus on Scandals in Asia?
A Framework for Evaluating Financial Irregularities
Articulation of Financial Statements
Aggressive Revenue Recognition
Understatement or Deferral of Expenses
Classification of Non-Operating Income
Classification of Non-Operating Expenses
Detecting Overstated Financial Position
Excluding Both Assets and Liabilities
Other Off-Balance-Sheet Financing/Liabilities
Accruals and Deferrals Revisited
Accounts Receivable (Accrued Revenue) and the Allowance for Doubtful Accounts
Accrued and Deferred (Prepaid) Expenses
Detecting Overstated Operating Cash Flows
Understanding the Cash Flow Statement
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.