Author : | Kelen Camehl, CPA, MBA |
Course Length : | Pages: 12 ||| Review Questions: 3 ||| Final Exam Questions: 5 |
CPE Credits : | 1.0 |
IRS Credits : | 0 |
Price : | $12.95 |
Passing Score : | 70% |
Course Type: | NASBA QAS - Text - NASBA Registry |
Technical Designation: | Technical |
Primary Subject-Field Of Study: | Accounting - Accounting for Course Id 1704 |
Description : | 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. |
Usage Rank : | 26087 |
Release : | 2024 |
Version : | 1.0 |
Prerequisites : | None. |
Experience Level : | Overview |
Additional Contents : | Complete, no additional material needed. |
Additional Links : |
Accounting Principles Explained: How They Work, GAAP, IFRS
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Advance Preparation : | None. |
Delivery Method : | QAS Self Study |
Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
Revision Date : | 17-Jan-2024 |
NASBA Course Declaration : | Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam. |
Approved Audience : | NASBA QAS - Text - NASBA Registry - 1704 |
Keywords : | Accounting, Accounting, Principle, Changes, cpe, cpa, online course |
Learning Objectives : |
Course Learning Objectives
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Course Contents : | Chapter 1 - Accounting Principle Changes Course Learning Objectives Course Overview Introduction Changes in Accounting Principle Accounting for the Change in Accounting Principle Review Questions Justifying a Change in Accounting Principle Change in Accounting Principle – Illustrative Example Disclosures Required for Changes in Accounting Principles Change in Accounting Estimate Change in Reporting Entity Accounting Standards Updates Review Questions Glossary of Terms |