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.

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

  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 cashflow to detect creative accounting practice
  9. Other Techniques for detecting creative accounting
    •    Database searching
    •    Analyzing financial reports
  10. Technique for prevention of creative accounting
  11. Sarbanes-Oxley on Financial Statement

Related Topics:
BP-317»Creative Cashflow Reporting
BP-419»International Financial Reporting Standard (IFRS)
BP-601»Fraud Prevention & Detection for Non Auditor
BP-418»PSAK Standard For Financial Statements

Informasi & Registrasi:

  • Untuk keterangan selengkapnya (termasuk biaya dan jadwal pelaksanaan) silahkan dilihat di <Creative Accounting> atau BePRO-seminar415.Pdf.
  • Untuk pendaftaran silahkan download Registration Information dan kirim kembali setelah diisi dengan lengkap.
  • Anda juga dapat menghubungi langsung penyelenggaranya melalui Tel: 021-5228081,021-3239-3959 Fax: 021-5207195 atau Email: beproseminars<at>gmail.com
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