Folder:
115 CFA
File:
115.040.11.04 Financial Analysis - Reading 29 - 4. Detection of Financial Reporting Quality Issues

4. Detection of Financial Reporting Quality Issues

g. describe presentation choices, including non-GAAP measures, that could be used to influence an analyst's opinion;

h. describe accounting methods (choices and estimates) that could be used to manage earnings, cash flow, and balance sheet items;

i. describe accounting warning signs and methods for detecting manipulation of information in financial reports.

(Nothing new, covered elsewhere)


Source:
  • CFA