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Course 8 - Earnings Management (Video) (Course Id 1905)

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Author : Jamie Pratt, Emeritus Professor of Accounting, Speaker, Author
Status : Production
CPE Credits : 2.0
IRS Credits : 0
Price : $29.95
Passing Score : 70%
Course Type: Video - NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 1905

Description :

This course is the final course in the 8-course series on financial reporting and analysis offered by PRATTedu.  In this single video course, Professor Pratt first defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management.  He illustrates each form, provides a number of examples, discusses whether they are appropriate and then creates a framework for accruals earnings management that identifies and relates the four general areas (materiality, disclosure, classification and measurement) where it is practiced.  The video concludes with a thorough discussion of why earnings management is practiced and common strategies used by companies.  Throughout the video real-world financial statements and footnotes are analyzed. Companies featured include General Electric, Merck, Harley Davidson, Tesla, AT&T, Volkswagen, Walt Disney and others.

Usage Rank : 0
Release : 2021
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 14-Oct-2021
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 :

Video - NASBA QAS - Text - Technical - NASBA Registry - 1905

Keywords : Accounting, Course8, Earnings, Management, Video, cpe, cpa, online course
Learning Objectives :

Course Learning Objectives

After completing this course the user will be able to:
  • Define earnings management.
  • Differentiate between real earnings management and accruals earnings management.
  • Identify the four general areas where accruals earnings management is practiced and be able to recognize examples of each.
  • Explain why earnings management is practiced.
  • List and identify the popular strategies used by companies to practice earnings management.
Learning Objective Outline:
    1. Define earnings management.
    2. Differentiate:
      a. Real earnings management
      b. Accrual earnings management
    3. Identify and illustrate general areas where accruals earnings management is practiced.
      a. Materiality
      b. Disclosure
      c. Classification
        (1) Operating vs. non-operating
        (2) Debt vs. equity
        (3) Short-term vs. long-term
      d. Measurement
        (1) Revenue recognition and matching
        (2) Valuation of assets and liabilities
    4. Why is earnings management practiced?
    5. List and identify common earnings management strategies
      a. Overstate current earnings
      b. Understate current earnings
        (1) Build hidden reserves
        (2) Take a bath
      c. Off-balance sheet financing

Course Contents :

Chapter 1 - Earnings Management

Chapter 1 Review Questions

Glossary

CPE Accounting Course: https://www.cpethink.com/qas-cpa-courses
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