Accounting Changes and Error Corrections

$20.00

This course provides a comprehensive overview of the accounting requirements with respect to accounting changes and error corrections and the related reporting implications within an entity’s financial statements.

SKU: CPAPDH6 Categories: ,

Description

This course provides a comprehensive overview of the accounting requirements with respect to accounting changes and error corrections and the related reporting implications within an entity’s financial statements. The scope of accounting changes includes a discussion of changes in accounting principles, changes in accounting estimates, as well as changes of a reporting entity. The course also provides an overview of the accounting requirements of correcting errors in previously issued financial statements as well as restatement considerations. A majority of the information included within this course is sourced from the requirements found within FASB ASC Topic No 250, Accounting Changes and Error Corrections.

Field of Study: Accounting
Level of Knowledge: Overview
Prerequisite: General understanding of FASB ASC Topic No 250
Advanced Preparation: None
Recommended CPE hours: 2
Course Qualification: Qualifies for National Registry of CPE Sponsors QAS Self-Study credit
CPE Sponsor Information: NASBA Registry Sponsor Number: 138298
Deadline to Complete the Course: One year from the date of purchase to complete the examination and submit it to our office for grading

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