Engineered Transactions and the Illusion of Strong Cash Flow ON DEMAND
Available Until
Your Desk
1.0 Credits
Member Price $29.00
Non-Member Price $33.00
Overview
This course looks at how companies can structure transactions to make operating cash flow appear stronger without actually changing the underlying business results. It covers techniques like contract design, milestone or staged payments, third-party and related-party arrangements, prepayments, and structured settlements. You’ll see how these engineered transactions can temporarily boost reported liquidity and learn what to look for to tell when cash inflows come from transaction design rather than true operational activity.
Highlights
Contract structuring for cash flow appearance. Third-party and related-party transaction engineering. Prepayments. Deposits and structured settlements.
Prerequisites
None.
Designed For
Auditors, CPAs, CEOs, and other accounting professionals.
Objectives
Identify transactions designed to create the appearance of higher operating cash flow. Recognize how contract structuring, third-party arrangements, and staged payments affect reported liquidity. Determine when prepayments, deposits, or settlements may distort operating cash flow. Differentiate legitimate transaction design from engineered arrangements intended to manipulate liquidity.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Kelen Camehl, Western CPE
Kelen is a recognized author and reviewer of CPE courses and has authored over 85 courses (225+ CPE credit hours) covering a range of accounting, auditing, financial reporting, regulatory, and ethics topics. His courses are available for purchase from many online CPE providers including the AICPA. Kelen has also remained involved in CPA exam content development for nearly 10 years and has authored more than a thousand multiple choice questions for various sections of the CPA exam. He also serves as an Editorial Advisor for the AICPA’s “Journal of Accountancy”.
Kelen has over 15 years of progressive finance and accounting experience. He currently serves as an Accounting Policy Consultant with HP, Inc. in Dallas, TX. Most recently he was located in Budapest, Hungary on a three-year international assignment and served in the company’s Houston, TX location prior to this assignment. Prior to HP, he served in multiple accounting roles in the oil & gas industry with ConocoPhillips including technical accounting policy, SOX compliance, and internal audit. He also gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors.
Non-Member Price $33.00
Member Price $29.00