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IFRS Module 2 Accounting Changes and Error CorrectionsCode: 20-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 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
Presentation Method: QAS Self-Study
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.
For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.
American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to their website, www.learningmarket.orgNASBA Sponsor number 108096
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