IFRS Module 2 Accounting Changes and Error CorrectionsCode: 22-IFRS2

Price: $19.95
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Course Details

30 pages

Module 2 of the IFRS Learning Moduleseries presents an overview of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and discusses the IASB�s and FASB's 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
    accounting changes.

Presentation Method: QAS Self-Study

Category: Accounting

CPE credit: 2 Hours

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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