Accounting Principle Changes – What Every CPA Needs to KnowCode: 27-APCHANGES

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Course Details

Pages: 25
Course 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.

Learning Objectives
Upon completion of this course, you will be able to:
  • List the different types of accounting changes and how they affect an entity’s financialstatements
  • Differentiate between the requirements for the different types of accounting changes
  • Identify disclosure requirements related to changes in accounting principles
Category: Accounting

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of GAAP

Advanced Preparation: None
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