CAPM

UPDATED 2023: This course explores the various forms of equity, as well as appropriate circumstances for acquiring debt with liabilities. Then, through careful consideration of regulations for private and public companies, you will get a firsthand understanding of how these business principles might play out in a real setting. Course Type: Business Simulation. Worth 3 PDCs (SHRM) and 3 CEUs (HRCI Business Credits).

When it comes to true sale opinions, there are many related considerations as to how they are evaluated. And perhaps even more importantly, whether they can be relied upon as evidence. This short course will help untangle the complex topic of true sale opinions. Course Type: eBook. Worth 1 CPE Credit (CPA/NASBA).

Many entities employ factoring as a means of accelerating cash collection, and this course provides a brief overview of the accounting and reporting requirements for such programs. However, it goes further into the conditions to meet in order to recognize transfers of financial assets as true sales, rather than secured borrowing. Course Type: eBook. Worth 2 CPE Credits (CPA/NASBA).

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)