CREATIVE ACCOUNTING: Understanding Grey-Area Accounting

CREATIVE ACCOUNTING: Understanding Grey-Area Accounting

DESKRIPSI:
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.

MANFAAT & TUJUAN PELATIHAN:

• 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.

POKOK BAHASAN:
1. Understanding “Financial Number Game”
– 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

SIAPA YANG MENJADI PESERTA?
Workshop 3(tiga) hari untuk manager dan officer finance/accounting/auditing