PowerPoint Slides A PowerPoint presentation of the chapter is available at the textbook website. An alternate version of the PowerPoint presentation also is available. Teaching Transparency Masters The following can be reproduced on transparency film as they appear here, or you can use the disk version of this manual and first modify them to suit your particular needs or preferences. ACCOUNTING CHANGES Type of Description Examples Change adopt a new FASB standard Change in Change from change methods of inventory accounting one generally costing principle accepted change from cost method to accounting equity method, or vice versa principle to change from completed another contract to %-of-completion, or vice versa
PowerPoint Slides A PowerPoint presentation of the chapter is available at the textbook website. An alternate version of the PowerPoint presentation also is available. Teaching Transparency Masters The following can be reproduced on transparency film as they appear here, or you can use the disk version of this manual and first modify them to suit your particular needs or preferences. ACCOUNTING CHANGES Type of Change Description Examples Change in accounting principle Change from one generally accepted accounting principle to another adopt a new FASB standard change methods of inventory costing change from cost method to equity method, or vice versa change from completed contract to %-of-completion, or vice versa
Ch20%20Accounting%20Changes%20and%20Error%20Corrections.docx