Series 2: Interpreting Quality of Financial Reports and Accounts

Course Number: RMA2

Course Code: ABA 171B

How to interpret risks stemming from the quality of financial reports and underlying financial accounts.

Courses include:
LDP 2.1 – Interpreting Reliability and Comparability of Financial Statements
LDP 2.2 – Interpreting Quality and Consistency of Balance Sheet and Income Statements

Learning Obj​​​​ectives
– After completing this course, students will be able to:
– Analyze the reliability of accountant prepared financial statements.
– Compare and contrast the differences among cash, modified-cash, and tax-basis accounting methods.
– Interpret repayment risks stemming from identified financial reporting issues.
– Assess the implication of estimates permitted by GAAP.
– Identify the characteristics of a company’s assets, liabilities, and net worth accounts.
– Determine the integrity of a company’s reported financial condition based on a review of both on- and off-balance sheet accounts.
– Identify the characteristics of a company’s income and expense accounts.
– Analyze the quality of a company’s earnings, the consistency and authenticity of its income and expense accounts, and the sustainability of revenues.

​The Commercial Real Estate Lending Decision Process and the courses in the curriculum are products of The Risk Management Association.

Audience: Loan trainees, credit analysts, and anyone with commercial lending authority

Prerequisites: n/a

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Member Price: $100.00
Non-Member Price: $200.00
Textbook Charge: $0.00

Credits: 6.0 CLBB

Length: 5 hours

ABA Training