Accounting for Changes and Error Corrections #364721
Course Details, Learning Objectives, Table of Contents
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Course publication/revision date: This course was updated on 4/22/2021.
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
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