Vermont Society of Certified Public Accountants
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Surgent's Accounting Principle Changes Download
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Non-Member Price:
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- Developer:
- SURGENT MCCOY SELF-STUDY CPE, LLC
- Level:
- Overview
This course provides an overview of the accounting requirements with respect to accounting principle changes. 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. 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.
Objective
- List the different types of accounting changes and how they affect an entity’s financial statements
- Differentiate between the requirements for the different types of accounting changes
- Identify disclosure requirements related to changes in accounting principles
Highlights
- An overview of the accounting requirements with respect to accounting principle changes
- Accounting changes that can take the shape of changes in accounting principle, changes in accounting estimates, and changes in reporting entity
- The ASUs that have affected ASC topics over the last few years
Designed For
Accounting professionals
Advanced Preparation
None
