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.
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.
- Discover and differentiate between income smoothing and cost-cutting strategies.
Last updated/reviewed: July 25, 2024
Prerequisites
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA
95113
Contact:
For more information regarding this course, including complaint and
cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to
.
![Instructor for this course Instructor for this course](https://www.illumeo.com/sites/proformative.com/files/imagecache/user_image_large/pictures/picture-143074-1711439099.jpg)
Kelen CamehlCPA, MBA