Creative Accounting

[S002-84-0912]

WAKTU
December 15-17, 2009

TEMPAT
Jakarta, Patra Office Tower

INVESTASI
Rp. 4.500.000,-

INSTRUKTUR

Professional Speakers

DESKRIPSI

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

  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.
  4. 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

    Pokok-Pokok Bahasan (lanjutan)

  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

INFORMASI PENDAFTARAN

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