Creative Accounting &
Understanding Grey-Area Accounting
Pelatihan
ini akan membahas mengenai grey-area
dalam accounting system yang
memungkinkan terjadinya ’creative
accounting’. Lebih jauh akan dibahas bagaimana mengantisipasi dan mencegah
hal-hal yang merugikan perusahaan berkaitan dengan ’creative accounting’ ini. Memahami proses terjadinya creative accounting yang memanfaatkan grey-area dalam sistem akuntansi beserta
best practices dalam pencegahan dan pendeteksiannya.
Dalam
pelatihan ini akan dibahas mengenai : proses terjadinya ‘creative accounting’ , . Memahami Do’s and Dont’s dalam ‘grey-area’ sistem akuntansi, dan best practice dalam mencegah ‘creative accounting’ yang merugikan
perusahaan.
Outline :
1. Understanding
“Creative Accounting”
•
Fraudulent
Financial Reporting, Window Dressing, Creative Accounting
•
Classifying
Creative Accounting Practice
•
Rewards
of the game
2. How the
game is played
•
Accounting
Policy choice and application
•
Fraudulent
financial reporting
•
Cleaning
up after the game
•
Terminology
3. Earning
Management
•
What
is earning management?
•
Incentive
and conditions for earnings management
•
Earning
management techniques
•
Evidence
of earning management
•
Effectiveness
of earnings management
4.
Recognizing Premature or Fictitious Revenue
•
What
premature or fictitious revenue
•
When
should revenue be recognize
•
Detecting
premature or fictitious revenue
•
Checklist
to detect premature or fictitious revenue
5.
Misreported Asset and Liabilities
•
Link
with reported earnings
•
Boosting
shareholders’ equity
•
Overvalued
assets
•
Undervalued
liabilities
•
Checklist
to detect misreported asset and liabilities
6. Creative
with income statements : classification and disclosure
•
Current
income statement requirement and practice
•
Reporting
comprehensive income
•
Creative
income statement classification
•
Creative
with other aspect of income statement
7. Creative
with income statements: pro-forma measures of earnings
8. Using
operating cash flow to detect creative accounting practice
9. Other
Techniques for detecting creative accounting
•
Database
searching
•
Analyzing
financial reports
10. Technique
for prevention of creative accounting
Peserta :
Finance Managers, Financial Controllers,
Accountants, Chief Accountants, Management Accountants, Finance and Information
System Managers, Financial Accounting Managers, Head of Accounting and Administration, Officer
& Staff Finance and Accounting, Senior Accounts Departments, staff /
officer accounting, Cost Controller, and Finance Controller
Tidak ada komentar:
Posting Komentar