Earnings Management: Foundation Techniques - 2024 (Text Based)

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:

1. Identify methods of revenue recognition timing used in earnings management

2. Recognize examples of expense manipulation techniques

3. Recognize the impact of asset valuation adjustments on reported financial performance

4. Differentiate between income smoothing and cost-cutting strategies

Instructional Method: Self-Study

Review Date: 08/27/24

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: Beginner

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.