Surgent's Accounting Principle Changes

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  • Location
    • Your Space
      Your Space
      Self Study - Surgent, ID 00000
  • Credits
    • 1.00
  • Credit Type(s)
    • Accounting (1.00)
  • Vendor
    • Surgent McCoy CPE, LLC
  • Level
    • Overview
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

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.

  • Course Type: Download
  • Designed For

    Accounting professionals

    Objectives

    • 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

    Advanced Prep

    None

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