Vermont Society of Certified Public Accountants
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Surgent's Accounting Principle Changes - Download

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Member Price: $29.00
Non-Member Price: $44.00

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Developer:
SURGENT MCCOY SELF-STUDY CPE, LLC
CPE Credits:
Accounting: 1.00
Fields of Study:
Accounting
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

Prerequisite

None

Advanced Preparation

None
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