This course is the final course in the 8 - course series on financial reporting and analysis offered by PRATTedu. In this single video course , Professor Pratt first defines earnings management and then introduces and illustrates the two basic forms: real earnings management and accruals earnings management. He illustrates each form, provides a number of examples, discusses whether they are appropriate and then creates a framework for accruals earnings management that identifies and relates the four general areas (materiality, disclosure, classification and measurement) where it is practiced. The video concludes with a thorough discussion of why earnings management is practiced and common strategies used by companies. Throughout the video real - world financial statements and footnotes are analyzed. Companies featured include General Electric, Merck, Harley Davidson, Tesla, AT&T, Volkswagen, Walt Disney and others. Course Type: Video. Worth 2 Technical CPE Credits (CPA/NASBA).

UDPATED 2024: The final course in the Medicare Suite, Other Insurance and Assistance Programs looks specifically at how Medicare interacts with different types of existing insurance, focusing on the coordination of benefits. This capstone course will show you how to appropriately navigate the enrollment process for programs that can help those in low-income situations. Course Type: Interactive. Worth 6 Technical CPE Credits (CPA/NASBA).

For any individual business professional, understanding the importance of making ethically upstanding decisions is almost as important as the decision itself. Because, without understanding why something is the right thing to do, there’s no guarantee that leaders and managers will act for the betterment of the company and employees. Ethical Intelligence is a course designed to help raise your awareness of different contemporary situations that demand moral insight and conviction. Through observation of multiple case studies, you will have the opportunity to witness how unethical behavior and low ethical intelligence contribute to corporate failure. Course Type: Video. Worth 5 CPE Credits (CPA/NASBA).

If there’s anything the COVID-19 pandemic has shown the world, it’s that business best practices aren’t static. They change with the times, and we don’t have to keep doing things the way we’ve always known. Business professionals have the option to learn and grow from disastrous situations, but to do so, they may have to embrace a new normal. This course focuses on new business best practices that CPAs and other professionals can embrace and employ after living through a global pandemic. Course Type: Video. Worth 2 CPE Credits (CPA/NASBA).