Creative Accounting: Navigating the Grey Areas of Financial Reporting

Course Overview
This course explores creative accounting techniques used by companies to manipulate financial statements. Participants will learn about revenue recognition and expense manipulation, as well as asset and liability misrepresentation. The course includes detailed case studies and examples, highlights ethical implications and legal consequences, and provides audit strategies for detecting and preventing these practices.

Learning Objectives
Upon completion of this course, you will be able to:
       •    Recognize the key motivations behind creative accounting techniques
       •    Identify areas of U.S. GAAP that are most susceptible to manipulation
       •    Identify techniques used by companies to manipulate revenue in financial statements
       •    Recognize techniques used by companies to conceal or misstate expenses
       •    Identify techniques used to manipulate asset values and liability balances
 

New Course 7/11/2024

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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