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 2025: Appeals and Penalties offers learners more advanced Medicare information and skills they need to assist beneficiaries in the appeals process when coverage has been denied. You will learn more about the different types of Medicare appeals and the steps necessary for successfully navigating the appeals process. Course Type: Interactive. Worth 7.5. PDCs (SHRM) and 7 CEUs (HRCI General Credits).

Another course in the SEC Form 10-K series, this course highlights the role of the form as a supplement that provides essential context regarding a company's financial health and positioning. You'll cover elements such as MD&A, liquidity, capital resources, and more. However, you'll also look at common challenges that prevent accurate reporting. Course Type: eBook. Worth 1 Technical CPE Credits (CPA/NASBA).

Financial experts and CPAs in particular should be well-versed in topics relating to risk management. After all, understanding how to hedge against potential risks or avoid them altogether can be the key to business success or failure. So, in the interest of adding to the existing toolbelt of risk management resources, this course focuses on the COSO framework to give accountants a step-by-step explanation for anticipating, preventing and managing risk. Course Type: Video. Worth 1 Technical CPE Credit (CPA/NASBA).