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Learning Outcome Statements PDF Download
|1. Reporting Quality and Results Quality
compare financial reporting quality with the quality of reported results (including quality of earnings, cash flow, and balance sheet items)
|2. Quality Spectrum of Financial Reports
describe a spectrum for assessing financial reporting quality
explain the difference between conservative and aggressive accounting
|3. Context for Assessing Financial Reporting Quality
describe motivations that might cause management to issue financial reports that are not high quality and conditions that are conducive to issuing low-quality, or even fraudulent, financial reports
describe mechanisms that discipline financial reporting quality and the potential limitations of those mechanisms
|4. Detection of Financial Reporting Quality Issues
describe presentation choices, including non-GAAP measures, that could be used to influence an analyst's opinion
describe accounting methods (choices and estimates) that could be used to manage earnings, cash flow, and balance sheet items
describe accounting warning signs and methods for detecting manipulation of information in financial reports
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