“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