Purchase Course

IFRS - Accounting Policies and Changes in Accounting Estimates and Errors -- IAS 8   

1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
19-WB-458
1

Total CPE
Tuition
$125.00
Approximate Length
01:00:00
Course Number
19-WB-458

Course Details

This course provides an overview on how to select accounting policies, account for changes in accounting policies and estimates, account for errors in the financial statements, and describe the respective disclosure requirements under IFRS.

By the end of this course, participants should be able to:

  • recall IFRS guidance on selecting and applying accounting policies in preparing and presenting IFRS financial statements
  • identify a change in an accounting policy, a change in an accounting estimate, an error, and related accounting
  • apply requirements in IAS 8 to changes in accounting policies, changes in accounting estimates, and correction of errors.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: Accounting Estimates and Errors, Accounting Policies, Changes in Accounting Policies, Disclosures, IAS 8, Accounting

Other Details

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.


Level of Knowledge: Basic
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study

This course provides an overview on how to select accounting policies, account for changes in accounting policies and estimates, account for errors in the financial statements, and describe the respective disclosure requirements under IFRS.

By the end of this course, participants should be able to:

  • recall IFRS guidance on selecting and applying accounting policies in preparing and presenting IFRS financial statements
  • identify a change in an accounting policy, a change in an accounting estimate, an error, and related accounting
  • apply requirements in IAS 8 to changes in accounting policies, changes in accounting estimates, and correction of errors.

Note: This course references data and sources that were available at the time of development. Please visit the Financial Reporting View website for the most up-to-date guidance and insights.

Keywords: Accounting Estimates and Errors, Accounting Policies, Changes in Accounting Policies, Disclosures, IAS 8, Accounting

Special Notice/Instruction: CPE credits will be awarded upon successful completion of the content and passing the exam with a grade of 70 or higher. In accordance with NASBA requirements, you must complete and pass the exam within one year of your enrollment in the program.

NASBA Delivery Type: Self-Study

Advance Preparation: There is no advance preparation for this course.


Level of Knowledge: Basic
Field of Study: Accounting - 1
Delivery Method: Web Based Self Study
Purchase Course