SEC Hot Topics - MD&A and Non-GAAP Financial Measures (CPA)

UPDATED 2024: Tagging along with the International Business team from Central Products, you will attend a conference in Nigeria to learn more about Africa’s largest economy. Here, you will take a closer look at topics like direct foreign investment, the importance of local cultures, and sustainability practices to help understand the intricacies of doing business in various international contexts. Course Type: Business Simulation. Worth 2 PDCs (SHRM).

This ACI Learning course explores proven techniques based on an understanding of the psychology of fraud to help prevent and mitigate fraud within core business systems. By looking at the internal motivations of fraudsters, you will learn how to design fraud prevention, detection, and deterrence controls within an organization. Furthermore, you'll build core skills related to analysis, investigations, and detection to create a more effective anti-fraud environment. Course Type: Video. Worth 8 Technical CPE Credits (CPA/NASBA).

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).

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).