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| Author : | Jamie Pratt, Emeritus Professor of Accounting, Speaker, Author |
| Course Length : | Pages: 3 ||| Review Questions: 8 ||| Final Exam Questions: 10 |
| 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 : |
Earnings Management
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| 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:
2. Differentiate:
b. Accrual earnings management
b. Disclosure c. Classification
(2) Debt vs. equity (3) Short-term vs. long-term
(2) Valuation of assets and liabilities 5. List and identify common earnings management strategies
b. Understate current earnings
(2) Take a bath |
| Course Contents : | Chapter 1 - Earnings Management Chapter 1 Review Questions Glossary |
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