Surgent's Accounting Principle Changes

Available Anytime
Location: Online
1Credits
Accounting and Auditing
Registration is Open
FICPA Members
$29.00 Regular Price
Nonmembers
$44.00 Regular Price
Product Code: SU24-APCH-SSDL
Level: Overview
Vendor: Surgent
Field of Study: Accounting

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.

Objectives:

  • 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

Major Topics:

  • An overview of the accounting requirements with respect to accounting principle changes
  • Accounting changes that can take the shape of changes in accounting principle, changes in accounting estimates, and changes in reporting entity
  • The ASUs that have affected ASC topics over the last few years

Designed For:

Accounting professionals

Prerequisite:

None

Additional Info:

You will receive an email from info@surgent.com with instructions on how to log onto your course shortly.  If you do not receive the email within the hour, please check your spam filter.

For technical support, registration questions or other customer service-related inquiries, please call (800) 778-7436 or email info@surgent.com. Phones are staffed from 8:30 a.m. to 5:00 p.m. Eastern Time, Monday through Thursday, and 8:30 a.m. to 4:00 p.m. Eastern Time on Friday.