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Module 3 – Creative Accounting

Two unique features of this series are (1) the Open Line with the tutor offering you direct support by answering your questions or giving you additional resources on topics covered in the courses and (2) the link we make between Finance and Accounting on the one hand and World 4.0 on the other. Finance is no longer a historic account of events but it looks into the future helping managers make valuable predictions and decisions.

This is a modularised online programme, on practical skills for all professionals and will equip you with skills you need in your daily working life, immediately from day 1.

Whether you are a manager looking for skills in how to link finance to business processes, or a prospective accountant that wants to start a career in Accounting under IFRS and Finance, or a working accountant that wishes to enhance their Accounting and financial management knowledge to support their daily work, you will find this course unique and resourceful.

It is also a refreshed way of looking at Accounting and Finance and some of the things we will be covering may not be available in books or publications or on the Internet.


Patrycja Bawolska

Course coordinator

Address e-mail: patrycja.bawolska@pl.ey.com

Phone number: +48 797 305 720


250.00 PLN netto

307.50 PLN brutto

Previous lowest price was 307.50 .

Course form


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For whom?

In this 2.5-hour module, the third in the series, the question that we will be addressing is: how is it that companies manage to report profits if these do not exist? The answer is found in what we can call “creative” accounting methods. A prime example of such practice is the bringing forward of revenues that relate to future periods and should therefore be reported in those future periods and not in the current one. Such practices are becoming a frequent nightmare. They may not necessarily be illegal but they are definitely not proper and shareholders (or their representatives) need to be aware of them.

Course content

  • Creative Accounting or Enronomics?
  • Creative vs. Aggressive Accounting
  • Ways to show good financial health of a company
  • How useful can Financial Statements be?
  • Who is interested in Financial Statements?
  • Underlying assumptions governing Financial Statements
  • Creativeness – Revenue
  • Playing with Revenue – when is it recognized?
  • What can be recognized as Revenue?
  • Lots of practice questions and comprehensive case studies
  • Tutor hot-line open for three months after the course: ask your tutor questions on any part of the course for clarification or additional knowledge and resources

Certificate and educational points

After completing the training, you will receive a certificate.

This module is a part of the e-learning course Finance in Business.

The course is delivered in English.

Checkprevious and next module.

Course language

The course is conducted in English.

Course duration and access

Course duration: 2:22:26.
Access to this course is granted for 365 days since the first access.

Additional information

Are you looking for live interactive training on this topic? Find out more about our Finance in Business modularised course programme: case study workshops for business professionals delivering the practical financial skills you need for your daily work.

Show your certificate of completion for this course and get a 10% discount for the Finance in Business Online Live workshops.

Program details


Marinos Athanassiou Marinos is the founder of the EY Academy of Business and a trainer since 1994