CeriFi CPEdge

Course Detail

Accounting Changes and Error Corrections   Updated

CATEGORY: Accounting & Auditing
COURSE ID: CLFACE, VERSION 18.00
(7346)
Online and mobile
1 CPE Credits
Level: Basic

This course provides an overview of the accounting and reporting requirements for accounting changes and error corrections under ASC 250. Learners will examine how to distinguish among changes in accounting principles, estimates, and reporting entities; determine when retrospective application, prospective treatment, or restatement is required; and identify the related financial statement disclosure requirements. Practical examples illustrate how these requirements affect financial statements and prior-period information.

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