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Author: |
Kelen Camehl, CPA, MBA |
Course Length: |
Pages: 14 ||| Word Count: 6898 ||| Review Questions: 3 ||| Final Exam Questions: 5 |
CPE Credits: |
1.0 |
IRS Credits: |
0 |
Price: |
$12.95 |
Passing Score: |
70% |
Course Type: |
Text |
Technical Designation: |
Technical |
Field Of Study: |
Accounting |
Approved Audience: |
NASBA QAS - NASBA Registry |
Key Takeaways: |
This course explores advanced earnings management techniques and addresses their ethical implications, helping professionals understand complex accounting maneuvers.
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Frequently Asked Questions: |
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Description: |
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. |
Usage Rank: |
18462 |
Release: |
2024 |
Version: |
1.0 |
Prerequisites: |
None. |
Experience Level: |
Overview |
Additional Contents: |
Complete, no additional material needed. |
Additional Links: |
External: Earnings Management
Internal: Beyond the Numbers: Understanding Earnings Management and Its Ethical Landscape (Course ID 2418)
Internal: Earnings Management (Video) (Course ID 1905)
External: FASB-Concepts Statement No. 8: Conceptual Framework for Financial Reporting
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Advance Preparation: |
None. |
Delivery Method: |
QAS Self Study |
Intended Participants: |
Anyone needing Continuing Professional Education (CPE). |
Revision Date: |
17-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. |
Keywords: |
Earnings Management: Advanced Techniques - CPE course for CPAs |
Learning Objectives: |
Course Learning Objectives Upon completion of this course, you will be able to:
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Course Contents: |
Chapter 1 - Earnings Management: Advanced Techniques Course Learning Objectives Course Overview Introduction Financial Engineering Tax Planning Review Questions Big Bath Accounting Accounting Policy Changes Round-Trip Transactions Conclusion Review Questions Glossary of Key Terms |
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