On-Demand


1 CPE

IFRS: Accounting Policies, Changes in Accounting Estimates and Errors (IAS 8)

On-Demand
1 CPE

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.

CPE Credits Available

1 CPE
1
Accounting

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Advanced Preparation

None

Provider

AICPA

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