CPE Course Surgent's Accounting Changes and Error Corrections Download

Location Webinar

Member Price $49.00
Non-member Price $79.00

Curriculum Accounting

Field of Interest

Level Beginning

Designed For

Practitioners who want to better understand FASB ASC Topic No 250, Accounting Changes and Error Corrections

Objective

  • 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 the steps involved in the required assessment for a correction of an error
  • Differentiate between the iron curtain and rollover methods for quantifying a correction of an error
  • Recognize the different types of restatements required as a result of accounting changes

Highlights

  • FASB ASC Topic No 250, Accounting Changes and Error Corrections
  • Accounting changes and error corrections taking the shape of:
    • Changes in accounting principle;
    • Changes in accounting estimates;
    • Changes in reporting entity;

Instructors

Prerequisites

None

Developer

Surgent McCoy CPE, LLC

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