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10/15/2019
online cpe for cpas

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Course 171031 - Accounting Changes And Error Analysis
  Course Description
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This Course is based on the electronic .pdf file(s) Accounting Changes And Error Analysis
by: Delta CPE   (2014 )
Field of Study: Accounting
CPE Credit: 4 Hours
Level: Basic to Intermediate
Prereqs: Basic Accounting
State Exceptions: None
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Your Price:
Exam Only $43.00

There is no book for this course. The course is based on an electronic .pdf file which you can download now.
*Courses must be completed for CPE credit within one year of the date of
       purchase.

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Electronic Downloads:
Accounting Changes And Error Analysis
by: Delta CPE, 2014, 60 pages
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Course Description:
A company's financial statements sometimes report significantly different results from year to year. This may be due to changes in economic circumstances, but it may also be due to changes in accounting methods or corrections of errors in recording past transactions. Changing the accounting method used can have dramatic impact on a company's financial statements. This course covers the accounting, reporting, and disclosures associated with changes in accounting principles (method), estimates, and reporting entities as stipulated in ASC 250-10-05, Accounting Changes and Error Corrections: Overall (FAS-154, Accounting Changes and Error Corrections-A Replacement of APB Opinion No. 20 and FASB Statement No. 3).

Course Topics:
Change in Accounting Principle (Method) Change in Accounting Estimate
Change in Reporting Entity Error Corrections
Required Disclosure for Error Restatements Guidelines for Accounting Changes and Errors
Types of Accounting Errors ASC, FASB, and Difference between GAAP and IFRS
Types of Errors Annual Report References
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