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Chapters 1 and 2 discuss the nature and purpose of financial reporting, economic concepts of income, and earnings management. The remainder of the course uses this information to analyze a companyâ€™s creditworthiness and profitability. With this in mind, are accountants ethically obligated to report financial information accurately? Does reporting using the generally accepted accounting principles imply accuracy? What are some potential consequences for an external analyst if a company provides inaccurate or misleading financial statements? Watch the following video before posting:
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