Evaluating and Properly Disclosing FASB Accounting Standard UpdatesCode: 23-FASBUP

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Course Details

22 pages

Course description and objectives:

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 Objectives:

After reading the materials, participants will able to:

  •         List the different types of accounting changes and how they affect an entity’s financial statements
  •          Differentiate between the requirements for the different types of accounting changes
  •          Identify disclosure requirements related to changes in accounting principles

  

Presentation Method:  Self-Study

 

Category:  Accounting

CPE credit:  1 Hour

Program Level:  Update

Prerequisites:  None

Advance Preparation:  None

Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

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American CPE, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

 

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