0
| Author : | Kelen Camehl, CPA, MBA |
| Course Length : | Pages: 35 ||| Word Count: 13,506 ||| Review Questions: 6 ||| Final Exam Questions: 10 |
| CPE Credits : | 2.0 |
| IRS Credits : | 0 |
| Price : | $17.95 |
| Passing Score : | 70% |
| Course Type: | NASBA QAS - Text - NASBA Registry |
| Technical Designation: | Technical |
| Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 2418 |
| Description : |
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. |
| Usage Rank : | 31667 |
| Release : | 2024 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
Earnings Management
|
| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 26-Nov-2024 |
| NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
| Approved Audience : | NASBA QAS - Text - NASBA Registry - 2418 |
| Keywords : | Accounting, Beyond, Numbers, Understanding, Earnings, Management, Ethical, Landscape, cpe, cpa, online course |
| Learning Objectives : |
Chapter 1
Chapter 2
|
| Course Contents : | Chapter 1 - Foundation of Earnings Management Techniques Learning Objectives Introduction Revenue Recognition Timing Expense Manipulation Provision Manipulation Reserve Manipulation (Cookie Jar Reserves) Asset Valuation Adjustments Income Smoothing Cost-Cutting Timing Conclusion Review Questions Chapter 2 - Advanced Earnings Management Strategies Learning Objectives Introduction Financial Engineering Tax Planning Big Bath Accounting Accounting Policy Changes Round-Trip Transactions Conclusion Review Questions Glossary of Key Terms |
Login/Register