Introduction to Financial Reporting Quality | EDUCBA

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Financial Reporting Quality

Introduction

Introduction to Financial Reporting Quality (9:02)

Earnings Quality and Assessing FRQ

Earnings Quality (8:16)
Assessing FRQ (6:32)
Assessing FRQ Continues (7:49)
Complaint with GAAP but Biased (2:05)
Conservative Choices (2:46)
Big Bath Accounting (7:21)

Earnings Management

Earnings Management (6:36)
Earnings Management Continues (5:18)
Depart from GAAP (5:52)
Enron and Word Com PPI (5:34)

Condition and Discipline

Mask Performance (6:02)
Condition (6:06)
Discipline FRQ (6:43)
Auditors Discipline FRQ (5:19)

Presentation Choices and Accounting Choices

Limitations of Auditors (8:54)
Presentation Choices (3:24)
Accounting Choices Method and Estimates (6:28)
Capitalizing Vs Expensive An Expenditure (4:35)

Revenue Recognition

Revenue Recognition (8:01)
Revenue Relationships (6:32)

Inventory and Others

Inventory and Others (6:59)
Inventory and Others Continues (6:44)
Estimates Affect Financial Reporting (6:45)
Potential Warning Signs (6:43)
Revenue Lease Termination (6:32)
Impairment Charges (6:54)

Frauds

Waste Management Scandal (7:02)
Tyco Scandal (7:11)
Fraud AIG (9:29)

Conclusion

Conclusion (9:13)

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Introduction to Financial Reporting Quality

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