Event Description

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.

Designed For

Practitioners in industry and in public practice.

Objectives

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

Major Subjects

Fraud theory Fraud triangle Improper revenue recognition GAAP revenue recognition