This course is the fourth course in a five-course Financial Reporting Specialization. This course focuses on the recognition, measurement and subsequent accounting for equity, pensions, share-based compensation and cash flows utilizing the FASB Accounting Standards Codification and other resources.
Accounting Changes: Error Correction
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En provenance du cours de University of Illinois at Urbana-Champaign
Accounting Analysis II: Accounting for Liabilities and Equity
University of Illinois at Urbana-Champaign
Cours 4 sur 5 dans Specialization Financial Reporting
À partir de la leçon
Module 6 Accounting Changes
In this module, you will be introduced to the accounting for changes in accounting principles, changes in accounting estimates, and correction of errors from a previous period. The module will discuss the three techniques used when a new standard is adopted: retrospective, modified retrospective, and prospective.
Rencontrer les enseignants
John HeppClinical Assistant Professor of Accountancy
Department of Accountancy
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