accounting changes

change in accounting estimate

change in accounting policy

what is acctg policy

steps in applying change in accounting estimates

circumstance where you can change acctg policy

not an example of changes in acctg policy

what if change is difficult to determine if it is change in estimate or policy?

change in reporting entity is a change in accounting policy or estimate

business combination

accounting for changes in acctg policy

error correction

types of errors

current period error

prior period error

statement of FP error

income statement error

mixed error

counterbalancing

non counter balancing

retrospective restatement

what does it retrospective application mean '