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 No. CAM019
Format: Online pdf (22 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