IFRS: Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) (On-Demand) 2019

Description

The purpose of this course is to familiarize you with the guidance on selection of accounting policies as described in IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors.

Learning Objectives

Determine how to select an accounting policy
Identify the criteria for determining when it is appropriate to change an accounting estimate
Identify criteria that should be applied when selecting and changing accounting policies
Recognize the impact on the financial statements of changing an accounting policy or estimate

Major Topics

Components of accounting policies
Selection of accounting policies
Changes in accounting policies and related disclosure requirements
Changes to accounting estimates and related disclosure requirements
Correction of a prior-period error and related disclosure requirements

Provider
AICPA
Course Level
Basic
CPE Field of Study
Accounting
1
Who Should Attend
Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS.
Advanced Preparation

None.

Purchase Now
When
Available 24/7
Location
Online
Total CPE Credits
1
Format
On-Demand

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IFRS: Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8) (On-Demand) 2019


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