Earnings Management: Advanced Techniques - 2024 (Text Based)

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. 

Learning Objectives:

1. Identify financial engineering techniques in advanced earnings management

2. Distinguish legitimate tax planning from earnings management strategies

3. Determine the impact of big bath accounting on financial reporting

4. Differentiate permissible changes in accounting policies from manipulative adjustments

5. Recognize risks associated with round-trip transactions in earnings management

Instructional Method: Self-Study

Review Date: 9/16/24

Required Components: Written Materials

CPE Final Exam Required Passage Grade: 70%

Please Note: This course must be completed within 1 year of the date of receipt of this course for CPE Credit

Prerequisites: None

Level: Advanced

NASBA Category: Accounting

Recommended CPE: 1

For more information regarding administrative policies such as refunds, cancellations, and complaints, please contact FurtherEd at (912) 666-6282. FurtherEd 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