Text

1 CPE

Surgent's Accounting Principle Changes -- What Every CPA needs to know

This is a text-based course

Text
1 CPE

This is a text-based course. To receive credit, you are required to review all content and achieve a minimum score of 70% on the final exam.

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

  • 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

Major Topics

  • An overview of the accounting requirements with respect to accounting principle changes
  • Accounting changes that can take the shape of changes in accounting principle, changes in accounting estimates, and changes in reporting entity
  • The ASUs that have affected ASC topics over the last few years

CPE Credits Available

1 CPE
1
Accounting

Things to Know About This Course

Course Level

  • Overview

Professional Area of Focus

  • Accounting & Auditing

Prerequisites

None

Advanced Preparation

None

Intended Audience

Accounting professionals

Provider

Surgent CPE

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