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Dangers of Improper Revenue Recognition (K-DIR2/22)
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November 9, 2022 @ 8:45 am - 10:45 am
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.
Practitioners in industry and in public practice.
Participants will be able to: 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
Fraud theory Fraud triangle Improper revenue recognition GAAP revenue recognition