Pelatihan Creative Accounting: Understanding Grey-Area Accounting

Pelatihan Creative Accounting: Understanding Grey-Area Accounting

Pelatihan Creative Accounting: Understanding Grey-Area Accounting. “Memahami proses terjadinya creative accounting yang memanfaatkan grey-area dalam sistem akuntansi beserta best practices dalam pencegahan dan pendeteksiannya” Workshop ini akan memaparkan 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.

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Tujuan 

1. Menjelaskan kepada peserta mengenai proses terjadinya ‘creative accounting’
2. Memahami Do’s and Dont’s dalam ‘grey-area’ sistem akuntansi
3. Membekali peserta dengan pengetahuan best practice dalam mencegah ‘creative accounting’ yang merugikan perusahaan.
4. Bagi analis kredit perbankan, pelatihan ini akan memberi pengetahuan tambahan dalam membaca apa yang ada di balik laporan keuangan nasabahnya

Materi

1. Understanding “Creative Accounting”
2. Fraudulent Financial Reporting, Window Dressing, Creative Accounting
3. Classifying Creative Accounting Practice
4. Rewards of the game
5. How the game is played
6. Accounting Policy choice and application
7. Fraudulent financial reporting
8. Cleaning up after the game
9. Terminology
10. Earning Management
11. What is earning management?
12. Incentive and conditions for earnings management
13. Earning management techniques
14. Evidence of earning management
15. Effectiveness of earnings management
16. Recognizing Premature or Fictitious Revenue
17. What premature or fictitious revenue
18. When should revenue be recognize
19. Detecting premature or fictitious revenue
20. Checklist to detect premature or fictitious revenue
21. Misreported Asset and Liabilities
22. Link with reported earnings
23. Boosting shareholders’ equity
24. Overvalued assets
25. Undervalued liabilities
26. Checklist to detect misreported asset and liabilities
27. Creative with income statements : classification and disclosure
28. Current income statement requirement and practice
29. Reporting comprehensive income
30. Creative income statement classification
31. Creative with other aspect of income statement
32. Creative with income statements : pro-forma measures of earnings
33. Using operating cashflow to detect creative accounting practice
34. Other Techniques for detecting creative accounting
35. Database searching
36. Analyzing financial reports
37. Technique for prevention of creative accounting
38. Sarbanes-Oxley on Financial Statement