Deceptive Accounting Practices: Asset & Liability Manipulation
SKU: 02-289-01-CPE
Credit Hours: 2
Category: Accounting
Prerequisites: None
Learning Level: Overview
Delivery Method: Online PDF
Instructor: Kelen F. Camehl, CPA, MBA
Course Description:
This course explores deceptive accounting practices used by companies to manipulate assets and liabilities. Participants will learn about specific asset manipulation techniques such as overvaluation of inventory, overstating of accounts receivables, valuation of intangible assets, and overstating deferred tax assets.
Upon completion of this course, you should be able to:
- Recognize the key motivations behind deceptive accounting techniques
- Identify areas of U.S. GAAP that are most susceptible to manipulation
- Identify techniques used by companies to manipulate asset valuation in financial statements
- Recognize techniques used by companies to conceal or misstate liabilities