C22
-identify types of accounting changes and understand the accounting for changes in accounting principles
-describe the accounting for changes in estimates and changes in the reporting entity
-describe the accounting for changes in estimates and changes in reporting entity
-describe the accounting for correction of errors
-analyze the effect of errors


accounting changes
-background
-changes in accounting principle
-impracticability

other changes
-changes in accounting estimates
-changes in reporting entity

accounting errors
-example
-summary

error analysis
-balance sheet errors
-income statement errors
-balance sheet and income statement errors
-comprehensive example
-preparation of statements with error corrections