| Enron: Fraud, Deception and the Aftermath |
The purpose of this course is to review the factors that lead to the
demise of Enron. This course also looks at the aftermath of Enron
including changes that were made to accounting, auditing and
SEC rules as a direct result of those issues identified as existing
in Enron.
This course is divided into three sections:
Section 1 reviews the GAAP rules in effect at the time of the
Enron abuses.
Section 2 looks at the Enron case with particular emphasis on the
four special purpose entities that lead to Enron’s restatement of
its financial statements and its ultimate bankruptcy filing.
Section 3 looks at the aftermath of Enron including the Sarbanes
Oxley Act of 2002 and its rules affecting auditors and
accountants, and the new consolidation rules related to variable
interest entities (VIEs) which require that certain off-balance sheet
entities be consolidated.
demise of Enron. This course also looks at the aftermath of Enron
including changes that were made to accounting, auditing and
SEC rules as a direct result of those issues identified as existing
in Enron.
This course is divided into three sections:
Section 1 reviews the GAAP rules in effect at the time of the
Enron abuses.
Section 2 looks at the Enron case with particular emphasis on the
four special purpose entities that lead to Enron’s restatement of
its financial statements and its ultimate bankruptcy filing.
Section 3 looks at the aftermath of Enron including the Sarbanes
Oxley Act of 2002 and its rules affecting auditors and
accountants, and the new consolidation rules related to variable
interest entities (VIEs) which require that certain off-balance sheet
entities be consolidated.
Steven C. Fustolo, CPA, MBA
10
Accounting & Auditing
Basic
None
Interactive Self-Study
Online / CD-Rom / Textbook / Audio
10
Accounting & Auditing
Basic
None
Interactive Self-Study
Online / CD-Rom / Textbook / Audio
| Author: CPE Credits: Field of Study(s): Experience Level: Prerequisites: Delivery Method: Course Format: |
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