MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02942nam a2200277 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
vtls000059803 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
KUKTEM |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20251125093210.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
120521t2012 njua g 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781118011362 |
| 039 #9 - LEVEL OF BIBLIOGRAPHIC CONTROL AND CODING DETAIL [OBSOLETE] |
|---|
| Level of rules in bibliographic description |
201210021045 |
| Level of effort used to assign nonsubject heading access points |
asmadi |
| -- |
201205211059 |
| -- |
irma |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
UMP |
| 090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (RLIN) |
|---|
| Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
K5216 .L68 2012 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Loughman, Brian P. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Bribery and corruption : |
| Remainder of title |
navigating the global risks / |
| Statement of responsibility, etc. |
Brian Loughman, Richard A. Sibery |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Hoboken, N.J. : |
| Name of publisher, distributor, etc. |
Wiley, |
| Date of publication, distribution, etc. |
c2012 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xiii, 415 p. : |
| Other physical details |
ill., maps ; |
| Dimensions |
24 cm. |
| 490 0# - SERIES STATEMENT |
|---|
| Series statement |
Wiley corporate F & A series ; |
| Volume/sequential designation |
568 |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and index |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
"A practical guide to understanding and counteracting accounting fraud around the world. As businesses continue to expand globally into new and emerging markets, bribery and corruption risks have increased exponentially. The Accountant’s Guide to Bribery and Corruption Risks offers a comprehensive look at this growing problem, and at the Foreign Corrupt Practices Act (FCPA) and other international anti-bribery and corruption conventions. Presenting hypothetical examples of situations companies will face, along with practical solutions, the book offers detailed global guidance on a region and country-specific basis.The FCPA prohibits US companies and their subsidiaries from bribing foreign officials, either directly or indirectly through intermediaries, for the purpose of obtaining or retaining business. It also requires companies to keep accurate records of all business transactions and maintain an effective system of internal accounting controls. Internationally, the Organization of Economic Cooperation and Development’s (OECD’s) anti-bribery convention has been adopted by 38 countries and creates legally binding standards related to bribery of foreign public officials.Written by renowned accounting fraud experts Jeffrey Taylor, Richard A. Sibery, and Brian P. Loughman, and providing an introduction and overview of the Foreign Corrupt Practices Act (FCPA) and international bribery laws, The Accountant’s Guide considers: How to conduct FCPA risk assessments and investigations How to consider FCPA specific financial controls How to implement an FCPA compliance program and how to measure FCPA compliance The risk of bribery and corruption continues to be an area of concern for companies around the world, but armed with The Accountant’s Guide to Bribery and Corruption Risks, it is easier than ever to understand the challenges that exist and how to deal with them"-- |
| Assigning source |
Provided by publisher |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
International business enterprises |
| General subdivision |
Law and legislation |
| -- |
Criminal provisions |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Bribery |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Corporations, Foreign |
| General subdivision |
Corrupt practice |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Sibery, Richard A. |