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.
Product Code
1000003186-127917
Credit Type
CPE: 2
CPE-AA: 2
CPE-Technical: 2
Intended Audience
Accountants and auditors in public and private practice
NASBA Field of Study
Accounting
Level of Difficulty
Basic
Prerequisites
None
Advance Preparation
None
Learning Objectives
Identify creative accounting practices used in revenue recognition to deceive financial statement users
Identify those risk characteristics normally associated with fraudulent financial reporting