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.
Course No. CAM018
Format: Online pdf (23 pages). Printed book available.
Prerequisites: None
Advance Preparation:None
Level: Basic
CPE Credit: 1 Hr.
Field of Study: Accounting: Technical
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: December 2024