TRAINING CREATIVE ACCOUNTING UNDERSTANDING GREY-AREA ACCOUNTING

TRAINING CREATIVE ACCOUNTING UNDERSTANDING GREY-AREA ACCOUNTING

TRAINING CLASSIFYING CREATIVE ACCOUNTING PRACTICE

TRAINING CREATIVE 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.

Tujuan Pelatihan

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

Lokakarya ini diselenggarakan untuk staf / officer accounting, Cost Controller, Finance Controller, dan Accounting Managers yang ingin melengkapi pengetahuannya.
Pokok-Pokok Bahasan

Understanding “Creative Accounting”
Fraudulent Financial Reporting, Window Dressing, Creative Accounting
Classifying Creative Accounting Practice
Rewards of the game
How the game is played
Accounting Policy choice and application
Fraudulent financial reporting
Cleaning up after the game
Terminology
Earning Management
What is earning management?
Incentive and conditions for earnings management
Earning management techniques
Evidence of earning management
Effectiveness of earnings management
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
Misreported Asset and Liabilities
Link with reported earnings
Boosting shareholders’ equity
Overvalued assets
Undervalued liabilities
Checklist to detect misreported asset and liabilities
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
Creative with income statements : pro-forma measures of earnings
Using operating cashflow to detect creative accounting practice
Other Techniques for detecting creative accounting
Database searching
Analyzing financial reports
Technique for prevention of creative accounting
Sarbanes-Oxley on Financial Statement