Detail Timing is of The Essence   Oleh:  Wells, Joseph T. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 191 no. 5 (2001), page 78. Topik: timing; timing; essence Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.12 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel When companies get desperate to show earnings or reduce losses, sometimes they resort to fraudulent timing differences to show phony profits. By recognizing these often simple schemes CPA s can usually detect material financial statement frauds early, before they become catastrophic. There are five basic methods companies use to create bogus profits (See "The Fraud Beat,” JofA, Oct. 00, page 93 ; and Mar. 01, page 91). One of them is fraud in timing differences, also called cut-off fraud. It normally involves one of two basic techniques : recording revenues early and / or recording expenses and liabilities late. The schemes for late recording of liabilities mirror those of early revenue recognition, so we will cover only the latter topic. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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