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Author: |
Kelen Camehl, CPA, MBA |
Course Length: |
Pages: 17 ||| Word Count: 6633 ||| 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 provides a foundational understanding of earnings management techniques and addresses the ethical implications of these practices.
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Frequently Asked Questions: |
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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. Throughout this course, the ethical considerations inherent in these techniques are addressed through a series of example situations. |
Usage Rank: |
16250 |
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: |
18-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: Foundation 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: Foundation Techniques Course Learning Objectives Course Overview Introduction Revenue Recognition Timing Review Questions Expense Manipulation Provision Manipulation Reserve Manipulation (Cookie Jar Reserves) Asset Valuation Adjustments Income Smoothing Cost-Cutting Timing Conclusion Review Questions Glossary of Key Terms |
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