- Topic 7: Overstatement of Asset Fraud
- 7.1 IntroductionThis is the current section.
- 7.2 Identifying Asset Overstatement Fraud
- 7.3 Inflated Assets through Mergers and Acquisitions (or Restructuring) or by Manipulating Intercompany Accounts and/or Transactions
- 7.4 Overstatement of Fixed Assets (Property, Plant, and Equipment)
- 7.5 Cash and Short-Term Investment (Including Marketable Securities) Fraud
- 7.6 Overstatement of Accounts Receivables (Not Related to Revenue Recognition) or Inventory (Not Related to Cost of Goods Sold)
- 7.7 Identifying Asset Overstatement Fraud Symptoms and Actively Searching for These Symptoms
- 7.8 Analytical Fraud Symptoms
- 7.9 Documentary or Accounting Symptoms
- 7.10 Overstatement of Fixed Assets (e.g., Property, Plant, and Equipment)
- 7.11 Accounting or Documentary Symptoms
- 7.12 Documentary or Accounting Symptoms
- 7.13 Topic Review