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Accounting changes and error corrections

11.11.2020 | Duration: 14:26

An overview of implications of applying ASC 250, accounting changes and error corrections.

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Podcast overview

In this podcast, specialists from our Department of Professional Practice discuss FAQs from our recent webcast, and some practical trends and observations.

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  • 础濒濒听别苍迟颈迟颈别蝉

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Podcast contents

  • 01:20聽鈥� Key considerations for accounting changes
  • 02:35聽鈥� Change in accounting estimate that is inseparable from a change in accounting principle
  • 04:10聽鈥� Trends in accounting changes and preferability letters
  • 05:50聽鈥� Impracticability
  • 07:30聽鈥� Error corrections
  • 08:40聽鈥� Big R vs little r restatement
  • 09:30聽鈥� Evaluating materiality of an error
  • 11:55聽鈥� Restatement trends
  • 12:45聽鈥� ICFR implications

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Accounting changes and error corrections

CFO Financial forum webcast series

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Webcast Replay Webcast Upcoming Listen Now From The Web

Handbook: Accounting changes and error corrections

Latest edition: Our in-depth guide to the accounting and presentation requirements of ASC 250.

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Meet our team

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Karen Silverman
Partner, Audit, 乐鱼（Leyu）体育官网 LLP
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Tim Phelps
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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Image of Karen Silverman
Karen Silverman
Partner, Audit, 乐鱼（Leyu）体育官网 LLP
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Image of Tim Phelps
Tim Phelps
Partner, Dept. of Professional Practice, 乐鱼（Leyu）体育官网 US
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