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. Participants will also learn about liability manipulation techniques such as underreporting liabilities, off-balance-sheet financing, improper use of contingent liabilities, and hiding pension obligations.  The course includes detailed examples and highlights the ethical implications and legal consequences of these practices.

Learning Objectives
Upon completion of this course, you will 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

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/