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Financial shenanigans : how to detect accounting gimmicks and fraud financial reports /

Schilit, Howard Mark.

Financial shenanigans : how to detect accounting gimmicks and fraud financial reports / Howard M. Schilit. - New York, N.Y. : McGraw Hill, 1993. - xv, 191 páginas : ilustraciones a blanco y negro.

Preface, ix -- Acknowledgments, xv -- 1. What Are Shenanigans?, 1 -- 2. Searching for Shenanigans, 15 -- 3. Shenanigan No. 1: Recording Revenue Too Soon, 33 -- 4. Shenanigan No. 2: Recording Bogus Revenues, 49 -- 5. Shenanigan No. 3: Boosting Income with One-Time Gains, 59 -- 6. Shenanigan No. 4: Shifting Current Expenses to a Later Period, 77 -- 7. Shenanigan No. 5: Failing to Record or Disclose All Liabilities, 97 -- 8. Shenanigan No. 6: Shifting Current Income to a Later Period, 111 -- 9. Shenanigan No. 7: Shifting Future Expenses to the Current Period, 117 -- 10. Cash Is King: Study the Statement of Cash Flows, 123 -- 11. Keep Everything in Balance: Inventory, Sales, and Receivables, 131 -- 12. Preventing Shenanigans, 147 -- 13. A Century of Shenanigans, 157 -- Tutorial: Understanding the Basics of Financial Reporting, 167 -- Other Books of Interest on Financial Shenanigans, 186 -- Index, 187.

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Estados financieros.

HF 5681 .B2 .S35 1993

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