Course Detail

Dangers of Improper Revenue Recognition


Headline after headline points out how pervasive improper revenue recognition has become. Through lecture and short case write-ups, this program will identify improper revenue recognition techniques. In addition, the program will address quality of earnings, which is in the forefront of this scandal-ridden environment.


  • Fraud theory
  • Fraud triangle
  • Improper revenue recognition
  • GAAP revenue recognition


Participants will be able to:

  • Identify creative accounting practices used in revenue recognition to deceive financial statement users
  • Identify those risk characteristics normally associated with fraudulent financial reporting
  • Apply accounting rules the right way

Designed For:

Practitioners in industry and in public practice.

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