Earnings Management: Foundation Techniques
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.

Course Publication Date: August 07, 2024

This course is available with NO ADDITIONAL FEE if you have an active self study membership or all access membership or can be purchased for $10.00!

Author:Kelen Camehl
Course No:ACT-EARNFD-27004
Recommended CPE:1.00
Delivery Method:QAS Self Study
Level of Knowledge:Basic
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Accounting
  
Learning Objectives
  • Identify methods of revenue recognition timing used in earnings management.
  • Recognize examples of expense manipulation techniques.
  • Recognize the impact of asset valuation adjustments on reported financial performance.
  • Differentiate between income smoothing and cost-cutting strategies.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423

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