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Barry Jay Epstein, Ph.D., CPA

About Barry Jay Epstein, Ph.D., CPA

Dr. Barry Epstein is a practicing accountant and frequent expert witness who works extensively with securities attorneys and U.S. regulatory agencies on a variety of cases. Dr. Epstein was the author of The Handbook of Accounting and Auditing (RIA, Thomson Reuters) from 1988 to 2013. He served as the lead author of 26 annual editions of Wiley GAAP (1985 through 2010), 14 annual editions of Wiley IFRS (1997 through 2010), and several other works on U.S. GAAP and international accounting standards, all published by John Wiley & Sons.
Head of Forensic Services, PWCO

Preparing your Company for FRS115 (IFRS15)

By |2019-08-20T23:38:38+08:00September 25th, 2018|Audit and Assurance|

The Accounting Standards Council issued FRS 115 (also known as IFRS 15) on 19 Nov 2014. FRS 115 is effective from annual periods beginning on or after 1 Jan 2018. Earlier application is permitted. Objectives of FRS 115 The objective of IFRS 15 is to set out standards for recognition [...]

Failed Corporate Governance: Handmaiden of Financial Fraud

By |2019-08-20T23:38:40+08:00July 18th, 2018|General|

Financial reporting frauds (also called management frauds) have become endemic, with huge losses being inflicted upon shareholders, creditors and others.  Some of the most infamous frauds of the past two decades – Enron, WorldCom, Satyam, Olympus, Toshiba, and Parmalat being a small sample – have implicated the same key concerns.  [...]