Corporate Financial Reporting
Identify financial statement areas where managers can exercise significant judgment and identify how managers choices in these areas impact earnings reported in financial statements. Specific areas addressed include the following:
- Financial Forecasts
- Primary Financial Statements
- Earnings Management
- Financial statement footnotes
- Long-lives Assets
- Inventory accounting
- Income Taxes
Demonstrate the proficiency to address CFA exam questions over the topic areas covered in this course.
Apply ethical considerations to earnings management issues.