Evaluating and Properly Disclosing FASB Accounting Standard UpdatesCode: 23-FASBUP

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Course Details

22 pages

Course description and objectives:

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. 

Course Objectives:

After reading the materials, participants will able to:

  •         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

  

Presentation Method:  Self-Study

 

Category:  Accounting

CPE credit:  1 Hour

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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