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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.

Learning Objectives

  • Recognize the different types of accounting changes and how they affect an entity’s financial statements.
  • Discover and differentiate between the requirements for the different types of accounting changes.
  • Identify disclosure requirements related to changes in accounting principles.
Last updated/reviewed: October 07, 2020

Prerequisites

Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course.

Education Provider Information

Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Course Syllabus
SUPPORTING MATERIAL
  PDFAccounting Principle Changes
REVIEW AND TEST
  quizREVIEW QUESTIONS
 examFINAL EXAM