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- W4206793923 abstract "This chapter addresses financial statement fraud in the form of timing schemes in connection with revenue recognition. Timing schemes refer to a category of financial statement fraud in which revenue is recognized in the incorrect accounting period. Most often, revenue that should be recognized in a future period is improperly recognized in the current period. However, the opposite can also occur. Timing schemes can occur through physical manipulations, such as altering records or through shipping techniques. But many are perpetrated by improperly applying accounting principles, such as the core revenue recognition concepts, as well as the principles that apply to the percentage of completion method, bill and hold transactions, multiple-element revenue transactions, customer loyalty programs, and sales with a right of return." @default.
- W4206793923 created "2022-01-25" @default.
- W4206793923 date "2012-11-07" @default.
- W4206793923 modified "2023-09-27" @default.
- W4206793923 title "Timing Schemes" @default.
- W4206793923 doi "https://doi.org/10.1002/9781118527436.ch2" @default.
- W4206793923 hasPublicationYear "2012" @default.
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