Asian Financial Statement Analysis / Wiley Finance Editions (PDF)

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 statements and then lay
out a protocol for detecting irregularities. It's impossible to
create and implement a practical plan without a deeper knowledge of
the various factors at play.

Asian Statement Analysis: Detecting Financial
Irregularities provides a framework for analysis that makes
irregularities stand out. Authors Chin Hwee Tan and Thomas R.
Robinson discuss international financial reporting standards,
including characteristics particular to the Asian region. Tan and
Robinson's combined background in academia and Asian finance give
them a multi-modal perspective and position them as top authorities
on the topic. In the book, they address issues such as:

* Detection of irregularities independent of particular
accounting rules

* The most common irregularities in the Asian market

* Similarities and differences between U.S. and Asian accounting
techniques

* An overarching framework for irregularity detection

The book uses real-world examples to illustrate the concepts
presented, with the focus on Asian companies. As the first ever
in-depth study on manipulation and irregularities in the Asian
market, Asian Financial Statement Analysis: Detecting Financial
Irregularities is uniquely positioned to be a valuable resource
in the move toward the next phase of global reporting
standards.