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.
Course No. CAM023
Format: Online pdf (23 pages). Printed book available.
Instructional Delivery Method: QAS Self-Study
Prerequisites: None
Advance Preparation: None
Level: Overview
CPE Credit: 1 hr.
Field of Study: Accounting
Course Author: Kelen F. Camehl, CPA, MBA
Course expiration: You have one year from date of purchase to complete the course.
Course Revision Date: January 2025