Revaluation reserve and Sidejacking: Difference between pages

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imported>Doug Williamson
(Link with Reserves page.)
 
imported>Doug Williamson
(Create page. Source: The Treasurer, December 2018 / January 2019, p31.)
 
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''Financial reporting.''
''Cybersecurity - cyber attacks.''


A revaluation reserve is a special, separate, accounting reserve recording the gains, net of any related losses, on the revaluation of tangible fixed assets.
Sidejacking is a form of cyber attack in which an attacker steals a session cookie from a legitimate website visited by a legitimate client.


These cookies often contain usernames and passwords, and are generally sent back unencrypted, even if the original log-in was protected via https.


Relevant accounting standards include Section 17 of FRS 102.
The session cookie is then used to gain unauthorised access to systems.




== See also ==
==See also==
* [[FRS 102]]
*[[CEO fraud]]
*[[Reserves]]
*[[Cyber attack]]
*[[Tangible asset]]
*[[Cybercrime – A Threat And An Opportunity]]
*[[Cyber security: protecting your business and your clients]]
*[[Cybersecurity]]
*[[DDoS]]
*[[Hotspot sniffing]]
*[[Man in the middle]]
*[[National Cyber Security Centre]]
*[[Social engineering]]
 
[[Category:Identify_and_assess_risks]]
[[Category:Technology]]

Revision as of 21:56, 3 February 2019

Cybersecurity - cyber attacks.

Sidejacking is a form of cyber attack in which an attacker steals a session cookie from a legitimate website visited by a legitimate client.

These cookies often contain usernames and passwords, and are generally sent back unencrypted, even if the original log-in was protected via https.

The session cookie is then used to gain unauthorised access to systems.


See also