Surgent's Accounting Principle Changes

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.

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Accounting professionals

• 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

• 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

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