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This Course is based on the electronic .pdf file(s)
Accounting Changes And Error Analysis
by:
Delta CPE
(2014
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Field of Study: |
Accounting
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CPE Credit: |
4
Hours
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Level: |
Basic to Intermediate
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Prereqs: |
Basic Accounting
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State Exceptions: |
None
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How
do I register for an Apex CPE course?
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Your
Price: |
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Exam Only
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$50.00
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There is no book for this course. The course is based on an electronic .pdf file which you can download now.
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*Courses must be completed for CPE credit within one year of the date of
purchase.
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What
is Apex CPE's refund policy?
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Course
Description: |
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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).
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Course
Topics: |
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Change in Accounting Principle (Method)
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Change in Accounting Estimate
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Change in Reporting Entity
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Error Corrections
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Required Disclosure for Error Restatements
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Guidelines for Accounting Changes and Errors
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Types of Accounting Errors
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ASC, FASB, and Difference between GAAP and IFRS
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Types of Errors
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Annual Report References
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What
is Apex CPE's complaint resolution policy?
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