Asian Financial Statement Analysis : (Record no. 689276)
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| 005 - DATE AND TIME OF LATEST TRANSACTION | |
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| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
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| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
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| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 171212t20142014njua ob 001 0 eng d |
| 016 7# - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER | |
| Record control number | 016697524 |
| Source | Uk |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119204763 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1119204763 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118542590 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1118542592 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118486658 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 111848665X |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781118486528 |
| Qualifying information | (hardcover) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1118486528 |
| Qualifying information | (hardcover) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781306571739 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1306571731 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | AU@ |
| System control number | 000052922686 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | AU@ |
| System control number | 000053156041 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | CHNEW |
| System control number | 000688777 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | CHNEW |
| System control number | 000688778 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBSZ |
| System control number | 431662843 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | NZ1 |
| System control number | 15591178 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBSZ |
| System control number | 44942281X |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV043608563 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBSZ |
| System control number | 475024095 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | DEBBG |
| System control number | BV043398989 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)875820293 |
| Canceled/invalid control number | (OCoLC)884810991 |
| -- | (OCoLC)895288445 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)ocn875820293 |
| 037 ## - SOURCE OF ACQUISITION | |
| Stock number | CL0500000502 |
| Source of stock number/acquisition | Safari Books Online |
| 039 #9 - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE] | |
| Level of rules in bibliographic description | 201902121208 |
| Level of effort used to assign nonsubject heading access points | emilda |
| Level of effort used to assign subject headings | 201902121046 |
| Level of effort used to assign classification | emilda |
| y | 12-12-2017 |
| z | hafiz |
| w | MYUKM (1).mrc |
| x | 592 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | EBLCP |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | EBLCP |
| Modifying agency | OCLCO |
| -- | NST |
| -- | IDEBK |
| -- | YDXCP |
| -- | E7B |
| -- | UKMGB |
| -- | OSU |
| -- | RECBK |
| -- | B24X7 |
| -- | OCLCQ |
| -- | UMI |
| -- | NKT |
| -- | K6U |
| -- | DEBSZ |
| -- | DG1 |
| -- | OCLCQ |
| -- | OCLCF |
| -- | OCLCQ |
| -- | COO |
| -- | DEBBG |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | a------ |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HG4028.B2 |
| Item number | .T36 2014eb |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 001010 |
| Source | bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657 |
| -- | 657.3 |
| -- | 657/.3 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Tan, ChinHwee, |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Asian Financial Statement Analysis : |
| Remainder of title | Detecting Financial Irregularities / |
| Statement of responsibility, etc. | ChinHwee Tan, Thomas R. Robinson. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Hoboken, New Jersey : |
| Name of producer, publisher, distributor, manufacturer | Wiley, |
| Date of production, publication, distribution, manufacture, or copyright notice | [2014] |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2014 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (xv, 192 pages) : |
| Other physical details | illustrations. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Wiley finance series |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Asian Financial Statement Analysis: Detecting Financial Irregularities; Copyright; Contents; Foreword; Genesis of This Book; Acknowledgments; Introduction; Why Focus on Scandals in Asia?; How This Book Is Organized; As You Begin; Notes; Chapter 1:A Framework for Evaluating Financial Irregularities; Articulation of Financial Statements; Accruals and Deferrals; Typical Accounting Games; Overstating Earnings; Overstating Financial Position; Managing Earnings; Overstating Operating Cash Flows; Corporate Governance and Related Issues; Parting Comments; Note; References. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 2:Detecting Overstated EarningsAggressive Revenue Recognition; Understatement or Deferral of Expenses; Classification of Non-Operating Income; Classification of Non-Operating Expenses; Parting Comments; Case Studies; Case Study 2.1: Longtop Financial (NYSE: LFT); Case Study 2.2: Sino-Forest; Case 2.3: Oriental Century; References; Chapter 3:Detecting Overstated Financial Position; Excluding Both Assets and Liabilities; Other Off-Balance-Sheet Financing/Liabilities; Overstating Assets; Overstating Valuation of Assets on the Balance Sheet. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Overstating the Quantity of Assets on the Balance SheetOverstating Off-Balance-Sheet Assets; Parting Comments; Case Studies; Case Study 3.1: RINO International Corp. (Nasdaq:RINO); Case Study 3.2: Olympus; Case Study 3.3: Oceanus; Notes; References; Chapter 4:Detecting Earnings Management; Accruals and Deferrals Revisited; Accounts Receivable (Accrued Revenue) and the Allowancefor Doubtful Accounts; Deferred (Unearned) Revenue; Accrued and Deferred (Prepaid) Expenses; Deferred Taxes; Contingencies and Reserves; Parting Comments; Case Studies; Case Study 4.1: Harbin Electric (Nasdaq: HRBN). |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Case Study 4.2: West China CementCase Study 4.3: China Biotics (CHBT US); References; Chapter 5:Detecting Overstated Operating Cash Flows; Understanding the Cash Flow Statement; Using Cash Flow to Assess the Quality of Earnings; Cash Flow Games; Parting Comments; Case Studies; Case Study 5.1: Renhe Commercial Holdings; Case Study 5.2: Duoyuan Global Water (NYSE: DGW); Case Study 5.3: Winsway Coking Coal Holdings; References; Chapter 6:Evaluating Corporate Governance and Related-Party Issues; Board Governance and Independent Directors; Shareowner Rights; Interlocking Ownership or Directorships. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Related-Party TransactionsExcessive Compensation; Personal Use or Expropriation of Assets; Lack of Transparency; Auditor Issues; Parting Comments; Case Studies; Case Study 6.1: China Valves Tech (Nasdaq: CVVT); Case Study 6.2: Puda Coal (OTC: PUDA UV); Case Study 6.3: Sino-Environment Technology Group Limited; Note; References; Chapter 7:Summary and Guidance; Putting It All Together; A Recipe for Detecting Cooked Books; Parting Comments; Case Studies; Case 7.1: Celltrion, Inc.; Case 7.2: Real Gold Mining; Case 7.3: Fibrechem Technologies Ltd.; References; About the Authors; Index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Gain a deeper understanding of Asian financial reporting and how to detect irregularities The Asian region, and particularly China, is becoming a hotbed of investment activity. There have been quite a few accounting scandals in Asia in the recent years - now rivaling those we have seen in the Americas and Europe. Assessing potential or active overseas investments requires reliance on financial statements, the full parameters of which may vary from region to region. To effectively analyze statements, it is necessary to first understand the framework underlying these financial ... |
| 588 0# - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Print version record. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Financial statements |
| Geographic subdivision | Asia. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Corporations |
| General subdivision | Finance. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Corporations |
| General subdivision | Finance. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Financial statements. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESS & ECONOMICS |
| General subdivision | Accounting |
| -- | Financial. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Corporations |
| General subdivision | Finance. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst00879841 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Financial statements. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst00924782 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | Asia. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst01240495 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 655 #0 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Robinson, Thomas R., |
| Relator term | author. |
| 773 0# - HOST ITEM ENTRY | |
| Title | Wiley e-books |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Tan, ChinHwee. |
| Title | Asian financial statement analysis. |
| Place, publisher, and date of publication | Hoboken, New Jersey : John Wiley & Sons, Inc., [2014] |
| International Standard Book Number | 9781118486528 |
| Record control number | (OCoLC)864093059 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Wiley finance series. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://eresourcesptsl.ukm.remotexs.co/user/login?url=http://onlinelibrary.wiley.com/book/10.1002/9781119204763">https://eresourcesptsl.ukm.remotexs.co/user/login?url=http://onlinelibrary.wiley.com/book/10.1002/9781119204763</a> |
| Public note | Wiley Online Library |
| 907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) | |
| a | .b16543336 |
| b | 2022-11-01 |
| c | 2019-11-12 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | No |
| 914 ## - VTLS Number | |
| VTLS Number | vtls003629264 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| Library | |
| Operator's initials, OID (RLIN) | 2017-12-12 |
| Cataloger's initials, CIN (RLIN) | m |
| Material Type (Sierra) | E-Book |
| Language | English |
| Country | |
| -- | 0 |
| -- | .b16543336 |
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