Accounting for Changes and Error Corrections  #364724

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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.

Course, Credit, Sponsor Information  
Open link (above): Course Details, Table of Contents, and Learning Objectives.
Subject Codes/Fields of Study: Accounting

Course Format Options
If you purchase the "Online Book and Online Exam" option of a course, you get anytime access to the course (in PDF) and the online exam. Both can be printed.
If you purchase the "Hardcopy Book and Online Exam" option, you get online access to the course-PDF and exam, PLUS a printed copy of the course-book sent via USPS.

How To Register Online
1. Enter Quantity 
2. Select Purchase Option
3. Click Add to Cart
4. Click Begin Secure Checkout or Continue Shopping
5. If prompted, login (or Create an Account).
6. Return to "My Account" to view your course and online exam.

Discounts and shipping/handling, if applicable, are added during checkout