Manipulation of the business valuation about the book J. Zak "Fair value - the temptations to manipulate the accounts. New global risks and methods of detecting them"

The author presents recently published by the publishing house «Maroseyka» book Gerard Zack «Fair value - the temptations to manipulate the accounts. New global risks and methods of detecting them». Concludes that, in the orientation of Russia on the implementation of fair value, the spread in the Russian business financial statements based on this presentation of the book is of great practical importance, since J. Zak balanced as regards the dignity of the standard cost and the possibility of manipulating the ratings on its basis.