This course offers a comprehensive overview of accounting and reporting requirements as they apply to business combinations, primarily revolving around ASC 805, intended to improve the relevance, representational faithfulness, and comparability of the information a new reporting entity provides in financial reports about business combinations and their efforts. Course Type: eBook. Worth 4 Technical CPE Credits (CPA/NASBA).

Ethics and intentionality aren’t easily separable, and after taking Ethical Intelligence, you’ll see why. This course focuses on the nature of ethics and how to act, respond and make decisions with intelligence and thoughtfulness. With an eye toward multiple case studies of poor judgments and unethical behavior, you will also have the chance to consider the negative impact of immoral and amoral decision-making without having to experience it first-hand. And ultimately, you will begin to understand how ethical intelligence is one of the premier factors contributing to organizational and corporate success. Course Type: Video. Worth 6 PDCs (SHRM) and 6 CEUs (HRCI General Credit).

This course tackles the question: Is it ethical to “manage” the earnings number – that is, to use legitimate discretion in the preparation of the financial statements to manage the numbers in a way that serves the interests of the manager independent of whether it serves the interest of the firm’s owners? We begin by creating an ethical framework based on the professional code of ethics. We then cover the what, why, how and when of earnings management behavior, describing and illustrating the variety of ways in which managers use their discretion in operating, investing, financing, and reporting decisions to influence the financial reports. In the vast majority of these cases, we rely on real-world examples, taken from publicly-available financial statements that received unqualified audit opinions. For the various categories of earnings management, we consider how they can be evaluated within the ethical framework we established in the beginning of the course. The result is an informed and thoughtful approach to assessing whether a given earnings management practice is consistent with professional ethics, a valuable tool whether you are an external auditor reviewing a set of statements, a preparer of the statements, or an outsider attempting to determine the usefulness of the statements. Worth 3 Technical CPE Credits (CPA/NASBA)

UPDATED 2024: Because the effectiveness of any business strategy is only told over time, this course throws you to past and future alike. Alongside Sophie, a fellow intern, you’ll learn how to analyze past and present strategic decisions with the added bonus of seeing their impact on future operations. The virtual case studies of two fictional companies, Lion Industries and C.A.T. Enterprises, brings to life the importance of strategic planning and execution. And with a close focus on forecasting, disruption, positioning and branding, Business Strategy is the perfect way to gain a handhold on this vital subject. Course Type: Business Simulation. Worth 27.5 PDCs (SHRM) and 26 CEUs (HRCI Business Credits).