IFRS Module 2 Accounting Changes and Error CorrectionsCode: 16-IFRS2
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Module 2 of the IFRS Learning Moduleseries presents an overview of IAS 8 Accounting
Policies, Changes in Accounting Estimates and Errors and discusses the IASBís and FASBís
efforts towards achieving convergence in these areas of financial reporting.
After completing this course, participants should be able to:
- Properly classify accounting changes (i.e. changes in accounting policy, changes in
accounting estimates, and error corrections) per the guidelines of IAS 8.
- Describe the recognition and disclosure requirements for each type of accounting change
under IAS 8.
- Describe the similarities and differences between IFRS and U.S. GAAP in the area of
Presentation Method: QAS Self-Study
CPE credit: 1 Hour
Program Level: Intermediate
Prerequisites: General understanding of GAAP and Accounting.
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase.
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