{{sellerTotalView > 1 ? __("sellers", {number: sellerTotalView}) : __("seller", {number: sellerTotalView}) }}, {{numTotalView > 1 ? __("items", {number: numTotalView}) : __("item", {number: numTotalView}) }}
free FREE

Change Your Zip Code

Inventory information and delivery speeds may vary for different locations.

Location History

{{email ? __('Got it!') : __('Restock Alert')}}

We will notify you by email when the item back in stock.

Cancel
Yami

Jingdong book

公允价值会计舞弊:新全球风险与侦查技术

{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}

公允价值会计舞弊:新全球风险与侦查技术

{{__(":people-members", {'people': item.limit_people_count})}} {{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ item.invalid_price }} {{ itemDiscount }}
Ends in
{{ itemCurrency }}{{ item.valid_price }}
{{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }}
{{ itemDiscount }}
{{ itemCurrency }}{{ item.valid_price }} {{ itemCurrency }}{{ priceFormat(item.valid_price / item.bundle_specification) }}/{{ item.unit }} {{ itemCurrency }}{{ item.invalid_price }} {{itemDiscount}}
{{ itemCurrency }}{{ item.valid_price }}
Sale ends in
Sale will starts after Sale ends in
{{ getSeckillDesc(item.seckill_data) }}
{{ __( "Pay with Gift Card to get sale price: :itemCurrency:price", { 'itemCurrency' : itemCurrency, 'price' : (item.giftcard_price ? priceFormat(item.giftcard_price) : '0.00') } ) }} ({{ itemCurrency }}{{ priceFormat(item.giftcard_price / item.bundle_specification) }}/{{ item.unit }}) Details
Best before

Currently unavailable.

We don't know when or if this item will be back in stock.

Unavailable in your area.
Sold Out

Details

Full product details
Content Description

《公允价值会计舞弊:新全球风险与侦查技术》在2008年12月关于美国公允价值会计使用情况的报告中;证券交易委员会(SEC)坚定地公开支持采用公允价值会计;鼓励拓展公允价值在财务报表中的应用同时;SEC也支持进一步解释并简化公允价值会计准则。
《公允价值会计舞弊——新全球风险与侦查技术》一书为简化这一令人望而生畏的主题提供了亟需的实务指南该书的基本要点在于使舞弊检验师与审计师了解在编制财务报表的过程中以利用公允价值会计为基础的多种舞弊风险。
《公允价值会计舞弊——新全球风险与侦查技术》不是一本关于如何实施企业或资产估值的书相反,该书通过讨论以下内容;旨在使职业人士熟悉公允价值会计领域舞弊问题的方方面面:公允价值计量在财务报表中的应用情况,确定公允价值的方法:公允价值会计准则的近期变革,涉及公允价值的资产基础舞弊诡计;债务性与权益性证券中的投资;无形资产:非货币性交易;企业合并:负债基础的舞弊诡计:美国GAAP与IFRS的比较:非营利组织的特殊公允价值问题:公允价值披露问题,针对公允价值会计的内部控制,公允价值会计舞弊的侦查。
Author Description

杰拉德·扎克是美国知名的会计、审计与舞弊专家,在这一领域拥有丰富的经验。他在书中向读者展示了公允价值应用的基本情况、这些应用在美国与国际会计准则之间的差异以及一些最经常采用的方法,尤其是当这些主题与财务报告舞弊风险相关时。
《公允价值会计舞弊——新全球风险与侦查技术》一书以非正式的口吻传递着深刻的洞察力,掀去了覆盖在一些重要且不断增加的条款上令人困扰的面纱,这些条款要求理解在确定并侦查公允价值会计舞弊的过程中所使用的各种方法。
杰拉德·扎克,扎克私人公司(Zack,P.C.)董事长,美国知名的会计、审计、内部控制与舞弊问题专家。他经常在美国注册会计师协会(AICPA)与注册舞弊检验师协会(ACFE)的会议与重要事件中发表演讲,也是《非营利组织中的舞弊与职权滥用:规避与侦查指南》一书的作者。
Comments

公允价值是财务会计上一项新的有用的计量属性,公允价值会计(涵盖公允价值计量与确认)的有用性却存有疑问,因为它是估计的数字。将估计的数字确认于资产、负债、权益和收益中,便会歪曲财务报表的数字,《公允价值会计舞弊——新全球风险与侦查技术》是一本非常及时的书,以当前国际上主流的会计准则为背景,深入浅出地论述了各类公允价值会计舞弊风险与相应的侦查技术,为会计师,审计师与舞弊调查人员等提供了全面的指引。
——厦门大学资深教授 葛家澍
公允价值会计在提高相关性的同时,也让人们对其可靠性存有疑虑。公允价值会计需要大量的估计和判断,尤其在缺乏活跃市场时更是如此,这给企业和金融机构管理操纵盈余、粉饰财务状况提供了机会。《公允价值会计舞弊——新全球风险与侦查技术》一书,既系统地介绍了公允价值会计的具体运用,也深刻阐述了运用估计和判断可能涉及的舞弊领域,有助于我们在运用公允价值会计中趋利避害,是一本十分难得的好书。
——厦门国家会计学院副院长 教授 博士生导师 黄世忠
杰拉德·M·扎克《公允价值会计舞弊——新全球风险与侦查技术》一书,以实务工作者的视角,敏锐、细致地捕捉着公允价值会计舞弊的全貌。陈秧秧博士将此书完整翻译,展现给国内的读者,使得理论和实务工作者得以全面了解美国的GAAP和IASB的IFRSS之间在公允价值领域的相同与差异,揭示了公允价值会计舞弊的方方面面和公允价值舞弊侦查的主要技术,该书的翻译,语言流畅隽美,很好地把握了原著的精髓,
——厦门大学会计系 教授 博士生导师 杜兴强
“本书作为财务报告的解释性指南,对于确认并准确把握由公允价值会计规则所引发的创造性是必不可少的。就我所知,本书是这一主题领域的最全面阐述会计师、审计师与舞弊检验师将会发现,本书在理解并侦查公允价值舞弊方面是极为有用的。”
——詹姆斯·D·瑞特雷·CFE 注册舞弊检验师协会主席
“这本及时的著作是审计师、调查人员与分析或依赖财务报表的任何人士的必读之物。扎克为财务报告舞弊领域中复杂且新兴的全球问题给出了专业的分析与透彻、实务性的指引。”
——弗兰克·W·爱巴格内尔,电影《如果你可以,便抓住我》的原作者,演讲家,顾问
”在会计领域中工作的任何人均须读一读这本书。该书采用实务的视角来理解公允价值会计的复杂性。”
——维尼·柏森,CPA,BDO德曼有限责任公司
Catalogue

前言
致谢
第一部分 公允价值会计舞弊导论
1 财务报告舞弊与公允价值会计概述
1.1 财务报告舞弊引言
1.2 何谓舞弊?
1.3 为何实施财务报告舞弊?
1.4 利用一项舞弊掩盖另一项舞弊
2 公允价值在财务报表中的应用
2.1 历史成本与公允价值
2.2 会计原则的资料来源
2.3 美国GAAP与IFRS
2.4 美国GAAP中新增的公允价值选择权
2.5 公允价值界定
2.6 国际趋同
2.7 财务报表列报的若干原则
2.8 会计准则的生效日期
2.9 舞弊对财务报表的影响
3 确定公允价值的方法
3.1 引言
3.2 市场法
3.3 收益法
3.4 成本法
3.5 内部与外部开发的估值
3.6 估值方法的输入变量
3.7 IFRS下的公允价值指南
3.8 市场证据的可获得性

第二部分 资产基础的诡计
4 债务性证券与公开交易的权益性证券投资
4.1 投资的范围
4.2 美国GAAP与IFRS的资料来源
4.3 分 类与会计处理一一美国GAAP
4.4 分 类与会计处理——IFRS
4.5 重分 类概述
4.6 持有至到期类型的重分 类
4.7 公允价值的确定
4.8 活跃与非活跃市场
4.9 暂时性与非暂时性减值——美国GAAP
4.10 减值损失——IFRS
4.11 舞弊风险小结
5 非公众主体中的所有者权益
5.1 美国GAAP与IFRS的资料来源
5.2 引言
5.3 合并财务报表
5.4 共同控制主体与共同控制资产
5.5 按权益法核算的投资
5.6 比例合并
5.7 公允价值选择权
6 贷款与应收款项
6.1 美国GAAP与IFRS的资料来源
6.2 确认与计量——美国GAAP
6.3 确认与计量——IFRS
7 无形资产与商誉
7.1 美国GAAP与IFRS的资料来源
7.2 资产与费用
7.3 网站成本
7.4 计量
7.5 有限使用寿命的无形资产
7.6 残值
7.7 不确定使用寿命的无形资产
7.8 减值损失
7.9 结束语
8 企业合并
8.1 美国GAAP与IFRS的资料来源
8.2 企业合并与资产并购
8.3 企业合并的会计处理
8.4 无形资产的辨认
8.5 分阶段实现的企业合并
9 资产减值
9.1 美国GAAP与IFRS的资料来源
9.2 减值损失的界定
9.3 何时测试减值
9.4 资产减值的迹象
9.5 减值损失的程度
9.6 以前期间减值损失的转回
10 房地产与设备(含投资性房地产)
10.1 美国GAAP与IFRS的资料来源
10.2 初始确认
10.3 初始确认后的计量
10.4 投资性房地产
10.5 减值损失

第三部分 负债基础的诡计
11 债务性义务
11.1 美国GAAP与:IFRS的资料来源
11.2 计量
11.3 公允价值选择权
11.4 债务的估值
12 递延收入
12.1 美国GAAP与:IFRS的资料来源
12.2 确认——客户忠诚项目
12.3 多类产品发送的安排
13 资产退回义务
13.1 美国GAAP与IFRS的资料来源
13.2 确认——美国GAAP
13.3 确认——IFRS
13.4 能否可靠确定估计
13.5 资产退回义务的计量与记录
13.6 小结——美国GAAP与IFRS的比较
14 担保
14.1 美国GAAP与IFRS的资料来源
14.2 确认——美国GAAP
14.3 计量
14.4 确认——IFRS
……

第四部分 其他公允价值会计舞弊问题
第五部分 公允价值会计舞弊的侦查
附录A
附录B
附录C
参考文献
关于作者
索引
Book Abstract

然而,即便是应计制会计也经历了诸多变迁,并且,此类变迁并不局限于公允价值会计应用的增加。何时应确认一项资产或负债这一概念便处于不断演变之中。一个最佳的例子是资产退回义务,即第十三章解释的主题。在开发当前的处理资产退回义务的准则之前,土地或建筑物的账面金额等于为取得该项资产所付出的金额,包括任何借入的款项。当时,为这类资产计提一笔额外的金额并为以后若干年内可能不会发生的成本计提额外负债的想法被认为是违背应计制会计的。这类例子很多。根据当前的规则,取消资产发送或退回资产所必要的成本在今天是必须计提的。因此,何时已经发生成本的完整理念随着应计制会计的演进而发生变迁。财务报表的其他许多要素也已经历类似的发展。
我们言归正传,继续讨论公允价值会计的应用问题。在会计发展的绝大部分历史上,财务报告以历史成本为基础,即外购资产按照为取得该项资产所支付的款项扣减相应累计折旧后的金额进行报告。其他资产与负债也采用类似原则,即在传统上按照所欠的票面金额报告。
与之相反,公允价值依赖于以下原则——资产应按照反映该项资产价值的金额,而非主体为获得该项资产所支付的金额进行报告。负债也类似,尽管许多负债的公允价值等于主体所欠供应商或银行的金额。
根据初步观察,公允价值对资产的影响可能大于对负债的影响。一笔多年前以1000美元购入而当前价值为100000美元的股票投资,采用公允价值会计与历史成本会计的效果是截然不同的。
支持与反对公允价值会计的争论已经持续多年。支持以当前的公允价值计量所有资产与负债的主要观点是:公允价值信息向绝大多数投资者与经审计财务报表的其他读者提供了具有最大价值的信息。较之历史成本会计,公允价值会计可以更及时地提供有关企业财务状况的当前图景。

Specifications

Brand Jingdong book
Brand Origin China

Disclaimer

Product packaging, specifications and price are subject to change without notice. All information about the products on our website is provided for information purposes only. Please always read labels, warnings and directions provided with the product before use.

View Full Terms of Use
Add to favorites
{{ $isZh ? coupon.coupon_name_sub : coupon.coupon_ename_sub | formatCurrency }}
{{__("Buy Directly")}} {{ itemCurrency }}{{ item.directly_price }}
Quantity
{{ quantity }}
{{ instockMsg }}
{{ limitText }}
{{buttonTypePin == 3 ? __("Scan to view more PinGo") : __("Scan to start")}}
Sold by JD@CHINA
Ship to
{{ __("Ship to United States only") }}
Free shipping over 69
Genuine guarantee

Added to Cart

Keep Shopping

More to Consider

{{ item.brand_name }}

{{ item.item_name }}

{{ item.currency }}{{ item.market_price }}

{{ item.currency }}{{ item.unit_price }}

{{ item.currency }}{{ item.unit_price }}

Coupons

{{ coupon.coupon_name_new | formatCurrency }}
Clip Clipped Over
{{ getCouponDescStr(coupon) }}
{{ coupon.use_time_desc }}
Expires soon {{ formatTime(coupon.use_end_time) }}

Share this item with friends

Cancel

Yami Gift Card

Get this exclusive deal when paying with gift card

Terms and Conditions

Gift card deals are special offers for selected products;

The gift card deals will automatically be activated if a customer uses gift card balance at check out and the balance is sufficient to pay for the total price of the shopping cart products with gift card deals;

You will not be able to activate the gift card deals if you choose other payment methods besides gift card. The products will be purchased at their normal prices;

If your account balance is not enough to pay for the products with gift card deals, you can choose to reload your gift card balance by clicking on the Reload button at either shopping cart page or check out page;

Products that have gift card deals can be recognized by a special symbol showing 'GC Deal';

For any additional questions or concerns, please contact our customer service;

Yamibuy reserves the right of final interpretation.

Sold by Yami

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

Yami is committed to provide our customers with a peace of mind when purchasing from us. Most items shipped from Yamibuy.com can be returned within 30 days of receipt of shipment (For Food, Beverages, Snacks, Dry Goods, Health supplements, Fresh Grocery and Perishables Goods, within 7 days of receipt of shipment due to damages or quality issues; To ensure that every customer receives safe and high-quality products, we do not provide refunds or returns for beauty products once they have been opened or used, except in the case of quality issues; Some products may have different policies or requirements associated with them, please see below for products under special categories, or contact Yami Customer Service for further assistance).
Thank you for your understanding and support.

Learn More

Sold by Yami

Terms and Conditions of Yami E-Gift Card

If you choose “Redeem automatically” as your delivery method, your gift card balance will be reload automatically after your order has been processed successfully;

If you choose “Send to Email”as your delivery method, the card number and CVV will be sent to the email address automatically;

Any user can use the card number and CVV to redeem the gift card, please keep your gift card information safely. If you have any trouble receiving email, please contact Yami customer service;

Yami gift card can be used to purchase both Yami owned or Marketplace products;

Yami gift card will never expire;

Yami gift card balance does not have to be used up at once;

All rights reserved by Yami.

Return Policy

Gift card that has already been consumed is non-refundable.

Sold by JD@CHINA

Service Guarantee

Yami Free Shipping over $49
Yami Easy Returns
Yami Ships from United States

Shipping

  • United States

    Standard Shipping is $5.99 (Excluding Alaska & Hawaii). Free on orders of $49 or more.

    Local Express is $5.99 (Available in Parts of CA, NJ, MA & PA). Free on orders of $49 or more.

    2-Day Express (Includes Alaska & Hawaii) starts at $19.99.

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Sold by JD@CHINA

Service Guarantee

Yami Cross-store Free Shipping over $69
Yami 30-days Return

Yami-China FC

Yami has a consolidation warehouse in China which collects multiple sellers’ packages and combines to one order. Our Yami consolidation warehouse will directly ship the packages to your door. Cross-store free shipping over $69.

Return Policy

You may return products within 30 days upon receiving the products. Sellers take responsibilities for any wrong shipment or missing items. Packing needs to be unopened for any other than quality issues return. We promise to pack carefully, but because goods are taking long journey to destinations, simple damages to packaging may occur. Any damages not causing internal goods quality problems are not allowed to return. If you open the package and any quality problem is found, please contact customer service within three days after receipt of goods.

Shipping Information

Yami Consolidation Service Shipping Fee $9.99(Free shipping over $69)

Sellers in China will ship their orders within 1-2 business days once the order is placed. Packages are sent to our consolidation warehouse in China and combined there. Our Yami consolidation warehouse will directly ship the packages to you via UPS. The average time for UPS to ship from China to the United States is about 10 working days and it can be traced using the tracking number. Due to the pandemic, the delivery time may be delayed by about 5 days. The package needs to be signed by the guest. If the receipt is not signed, the customer shall bear the risk of loss of the package.

Sold by JD@CHINA

Service Guarantee

Free shipping over 69
Genuine guarantee

Shipping

Yami Consolidated Shipping $9.99(Free shipping over $69)


Seller will ship the orders within 1-2 business days. The logistics time limit is expected to be 7-15 working days. In case of customs clearance, the delivery time will be extended by 3-7 days. The final receipt date is subject to the information of the postal company.

Yami Points information

All items are excluding from any promotion or points events on Yamibuy.com

Return Policy

You may return product within 30 days upon receiving the product. Items returned must be new in it's original packing, including the original invoice for the purchase. Customer return product at their own expense.

Yami

Download the Yami App

Back Top

Recommended for You

About the brand

Jingdong book

为您推荐

Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折

Reviews{{'('+ commentList.posts_count + ')'}}

Have your say. Be the first to help other guests.

Write a review
{{ totalRating }} Write a review
  • {{i}} star

    {{i}} stars

    {{ parseInt(commentRatingList[i]) }}%

Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}
Yami Yami
{{ comment.user_name }}

{{ showTranslate(comment) }}Show Less

{{ strLimit(comment,800) }}Show more

Show Original

{{ comment.content }}

Yami
Show All

{{ formatTime(comment.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ comment.likes_count }} {{ comment.likes_count }} {{ comment.reply_count }} {{comment.in_user==uid ? __('Delete') : __('Report')}}

No related comment~

Review

Yami Yami

{{ showTranslate(commentDetails) }}Show Less

{{ strLimit(commentDetails,800) }}Show more

Show Original

{{ commentDetails.content }}

Yami
Show All

{{ formatTime(commentDetails.in_dtm) }} VERIFIED PURCHASE {{groupData}}

{{ commentDetails.likes_count }} {{ commentDetails.likes_count }} {{ commentDetails.reply_count }} {{commentDetails.in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Comments{{'(' + replyList.length + ')'}}

Yami Yami

{{ showTranslate(reply) }}Show Less

{{ strLimit(reply,800) }}Show more

Show Original

{{ reply.reply_content }}

{{ formatTime(reply.reply_in_dtm) }}

{{ reply.reply_likes_count }} {{ reply.reply_likes_count }} {{ reply.reply_reply_count }} {{reply.reply_in_user==uid ? __('Delete') : __('Report')}}

Please write at least one word

Cancel

That’s all the comments so far!

Write a review
How would you rate this item?

Please add your comment.

  • A nice nickname will make your comments more popular!
  • The nickname in your account will be changed to the same as here.
Thanks for your review
Our community rely on great reviews like yours to find the best of Asia.

Report

If you find this content inappropriate and think it should be removed from the Yami.com site, let us know please.

Cancel

Are you sure to delete your review?

Cancel

You’ve Recently Viewed

About the brand

Jingdong book