Overview:
Headline after headline points out how pervasive improper revenue recognition has become. Through lecture and short case write-ups, this program will identify improper revenue recognition techniques. In addition, the program will address quality of earnings, which is in the forefront of this scandal-ridden environment.
Objectives:
• Identify creative accounting practices used in revenue recognition to deceive financial statement users • Identify those risk characteristics normally associated with fraudulent financial reporting • Apply accounting rules the right way
Designed For:
Accountants and auditors in public and private practice
Prerequisites:
None