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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