Beyond the Numbers - Understanding Earnings Management and Its Ethical LandscapeCode: 27-BEYONDN

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Course Details

Pages: 40
Course Overview
This course provides an overview of earnings management techniques and their ethical implications. This course covers basics like revenue recognition timing, expense manipulation, provision adjustments, income smoothing, and cost-cutting. This course also addresses more advanced methods such as financial engineering, tax planning, big bath accounting, accounting policy changes, and round-trip transactions. Throughout this course, the ethical considerations inherent in these techniques are addressed through a series of example situations.

Chapter 1 - Foundation of Earnings Management Techniques
This chapter covers key earnings management method such as revenue recognition timing, expense manipulation, provision and reserve manipulation (e.g., cookie jar reserves), asset valuation adjustments, income smoothing, and cost-cutting timing. It provides a foundation for identifying basic earnings management practices and their impact on financial statements.

Learning Objectives
Upon completion of this chapter, you will be able to:
  •  Identify different methods of revenue recognition timing used in earnings management
  •  Recognize examples of expense manipulation in financial reporting
  •  Distinguish between provision and reserve manipulation techniques
  •  Determine the impact of asset valuation adjustments on reported financial performance
  •  Differentiate between income smoothing strategies and their effects on financial statements
Category: Accounting

Recommended CPE Hours: 2

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
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