Earnings Management - Advanced TechniquesCode: 27-EMADVTECH

Price: $15.00
Add to Cart

Course Details

Pages: 24
Course Overview
This course provides an overview of advanced earnings management techniques and their ethical implications. This course addresses 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.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Identify financial engineering techniques in advanced earnings management
  •  Distinguish legitimate tax planning from earnings management strategies
  •  Determine the impact of big bath accounting on financial reporting
  •  Differentiate permissible changes in accounting policies from manipulative adjustments
  •  Recognize risks associated with round-trip transactions in earnings management
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Accounting

Advanced Preparation: None
Processing...
$15.00
Select Desired Format:


No reviews yet.

For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

 

NASBA QAS Sponsor number 108096