CPA Exam FAR 3A Accounting Changes & Error Corrections Part 3
Автор: CPA Exam Lab
Загружено: 2025-12-31
Просмотров: 6
Описание:
In this CPA Exam Lab video, we wrap up our series on Accounting Changes and Error Corrections with a complete comparison of all four types.
This lesson ties everything together with examples, key differences, and exam-level logic to help you master FAR 3C.
What You’ll Learn:
• The four types of accounting changes under ASC 250
• How to identify and classify each on the CPA Exam
• Comprehensive comparison of retrospective vs prospective methods
• Realistic examples to reinforce your understanding
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