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Accounting Principle Changes (APCH)

  • Format Self-Study Download
  • Credits 1.00
  • Level Overview
  • Field of Study Accounting (1)

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.



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

Learning 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

Who should take this course:

Accounting professionals

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No

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QAS Approval Surgent
IRS Approval Surgent
CFP Approval Surgent
CTEC Approval Surgent
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