Earnings Management - Foundation TechniquesCode: 27-EMFOUNDTECH

Price: $15.00
Add to Cart

Course Details

Pages: 23
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. 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 methods of revenue recognition timing used in earnings management
  •  Recognize examples of expense manipulation techniques
  •  Recognize the impact of asset valuation adjustments on reported financial performance
  •  Differentiate between income smoothing and cost-cutting strategies
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