This course is #5 in the 8 - course series on Financial Reporting and Analysis offered by PRATTedu. It is comprised of 6 videos, begins by discussing the concept of classification and its important role on the financial statements, and then moves into coverage of the company’s two primary forms of financing: debt and equity. The financial statements and the footnotes of the companies featured in this course include General Motors, Volkswagen (an IFRS user), Amazon, Home Depot and Panera. Course Type: Video. Worth 4.5 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)

One of the worst responses to the COVID-19 pandemic is to go back to normal and expect nothing of the pandemic’s magnitude will ever happen again. Because it there’s anything history has taught us, it’s that the unexpected will happen. That’s why it’s paramount for businesses to continue to adapt and establish effective risk management solutions. This course focuses on the ways that the pandemic should inform our risk management practices by looking at different organizations that either thrived or failed during the crisis. Course Type: Video. Worth 2.5 PDCs (SHRM) and 2.5 CEUs (HRCI General Credit).