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  • Video 2.0 Module 2 Overview

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    Pooja Smita Narjaree
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    This week's overview covers earnings management including revenue and expense recognition red flags. Specifically, it discusses revenue being recognized before or after cash is collected and issues around capitalizing versus expensing costs as well as manipulating reserve accounts and delaying write-offs to manage earnings.

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    This week's overview covers earnings management including revenue and expense recognition red flags. Specifically, it discusses revenue being recognized before or after cash is collected and issues around capitalizing versus expensing costs as well as manipulating reserve accounts and delaying write-offs to manage earnings.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    9 просмотров3 страницы

    Video 2.0 Module 2 Overview

    Загружено:

    Pooja Smita Narjaree
    This week's overview covers earnings management including revenue and expense recognition red flags. Specifically, it discusses revenue being recognized before or after cash is collected and issues around capitalizing versus expensing costs as well as manipulating reserve accounts and delaying write-offs to manage earnings.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 3

    WEEK 2 OVERVIEW

    Professor Brian Bushee

    WHARTON ONLINE

    Week 2 overview
    Overview of earnings management
    Revenue recognition red flags
    Revenue before cash is collected
    Revenue after cash is collected

    Expense recognition red flags


    Capitalizing vs. Expensing
    Reserve accounts and delaying write-offs

    WHARTON ONLINE

    WHARTON ONLINE

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