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Accounting Changes and Error Corrections #364724

Course Overview

Credit

Amount

CPA

Course Author: Steven M. Bragg, CPA Field of Study (CPA): Accounting

Course Description

Course publication/revision date: This course was updated on 4/29/2024.

This course clarifies for the accountant when accounting issues will require an adjustment to prior period financial statements, and when they only impact current or future reporting periods. The course does so by noting the differing treatments of changes in accounting principle, accounting estimate, and reporting entity. Coverage is also provided for the correction of errors in previously issued financial statements and the concept of materiality (which pertains to the correction of accounting errors). In short, this course provides the accountant with a complete toolkit of solutions for dealing with accounting changes and error corrections.

Table of Contents

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Course Details

Course Details, Learning Objectives, Table of Contents

Online Book, Online Exam

$15.00

Hardcopy Book, Online Exam

$27.00