Sometimes, a return to basics is the best step forward, and for CPAs who are already familiar with the applications of corporate finance, a review of best practices and theoretical principles can actually be a breath of fresh air. So, whether you’re looking to further your career or hoping to simply gain a deeper appreciation and understanding of things you’ve been doing well for years, The Principles of Corporate Finance can help you achieve your goals in an efficient and entertaining manner. Course Type: Video. Worth 2.5 Technical CPE Credits (CPA/NASBA).

This course thoroughly covers the fundamentals of time value of money, including interest rates, future value, present value , and internal rate of return. Common personal and business applications are also demonstrated. Examples include saving for vacations and college educational costs, retirement planning, modeling future outcomes and sensitivity analysis, and investing in bonds and bond pricing. Time value of money is at the heart of virtually all financial decision making and it is important for business professionals to understand exactly how it works. Course Type: Video. Worth 2 Technical CPE Credits (CPA/NASBA).

UPDATED 2024: When it comes to factors that disrupt foreign economies, you might think of exchange rates or other financial factors. But did you know terrorism is one of the most impactful disruptors to global trade? In fact, there are many factors that can negatively affect foreign economies. In Outside Influences, you will have the opportunity to travel abroad with members of Central Product’s international team to research other businesses in foreign markets. And through this venture, you will learn how outside factors play into the global economy and how a business can work to make the most of difficult situations. Course Type: Business Simulation. Worth 2 PDCs (SHRM).

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)