TAILIEUCHUNG - Lecture Intermediate accounting (15th edition): Chapter 22 - Kieso, Weygandt, Warfield

Chapter 22 - Accounting changes and error analysis. In this chapter students will be able to: Identify the two types of accounting changes, describe the accounting for changes in accounting policies, understand how to account for retrospective accounting changes, understand how to account for impracticable changes, describe the accounting for changes in estimates. | Prepared by Coby Harmon University of California, Santa Barbara Intermediate Accounting Intermediate Accounting Prepared by Coby Harmon University of California, Santa Barbara Westmont College INTERMEDIATE ACCOUNTING F I F T E E N T H E D I T I O N Prepared by Coby Harmon University of California, Santa Barbara Westmont College kieso weygandt warfield team for success PREVIEW OF CHAPTER Intermediate Accounting 15th Edition Kieso Weygandt Warfield 22 Describe the accounting for changes in estimates. Identify changes in a reporting entity. Describe the accounting for correction of errors. Identify economic motives for changing accounting methods. Analyze the effect of errors. After studying this chapter, you should be able to: LEARNING OBJECTIVES Identify the types of accounting changes. Describe the accounting for changes in accounting principles. Understand how to account for retrospective accounting changes. Understand how to account for impracticable changes. Accounting Changes and Error Analysis 22 Types of Accounting Changes: Change in Accounting Policy. Changes in Accounting Estimate. Change in Reporting Entity. Errors are not considered an accounting change. Accounting Alternatives: Diminish the comparability of financial information. Obscure useful historical trend data. Accounting Changes LO 1 Describe the accounting for changes in estimates. Identify changes in a reporting entity. Describe the accounting for correction of errors. Identify economic motives for changing accounting methods. Analyze the effect of errors. After studying this chapter, you should be able to: LEARNING OBJECTIVES Identify the types of accounting changes. Describe the accounting for changes in accounting principles. Understand how to account for retrospective accounting changes. Understand how to account for impracticable changes. Accounting Changes and Error Analysis 22 Average cost to LIFO. Completed-contract to percentage-of-completion method. Change from one accepted accounting

• Kế toán - Kiểm toán
• Accounting changes
• Error analysis
• Accounting estimate
• Intermediate accounting
• Lecture Intermediate accounting
• Accounting policies
• Financial accounting
• Error corrections
• Accounting choices
• Lecture Advanced financial accounting
• Bài giảng Kế toán tài chính nâng cao
• Advanced financial accounting
• Changes in accounting estimates
• Retrospective restatements
• Financial reporting
• International Accounting Standard
• Chuẩn mực kế toán quốc tế
• International Accounting Standard 8
• Accounting estimates
• Borrowing costs
• Retrospective application
• Accounting policy
• Debt financing
• Equity securities
• Changes in management accounting practices
• Management accounting practices
• Data analysis techniques
• Analyzing complex models
• Central Bureau of Statistics
• Lecture Advanced management accounting
• Bài giảng Kế toán quản trị nâng cao
• Advanced management accounting
• Statement of changes in financial position
• Working capital basis
• The funds flow statement
• Complex capital structure
• Convertible securities
• Financial assets
• Cash flow statements
• Group accounting
• Foreign currency translation
• Accounting for price changes
• international analysis
• Financial appraisal
• Business combinations
• Joint ventures
• Overseas involvement
• Capital reorganisation
• Current cost accounting
• Accounting Standard
• Tiêu chuẩn kế toán
• Chuẩn mực kế toán
• Accounting Standards Interpretations
• Accounting regime
• Administrative unit
• Accounting basis
• International economic integration
• Vietnamese public accounting system
• Public finance managers