Financial statement analysis presumes the consistency and comparability of financial statements across periods and among entities within industry groupings. Any type of accounting change potentially can create inconsistency, and since some change is inevitable, the challenge is to present the effects of the change in a manner that is most readily comprehended by users of financial statements, who may make various. Change in Reporting Entity Error Corrections Interim Reporting Considerations. Public companies Summary of Accounting Changes and Error Corrections. PERSPECTIVE AND ISSUES Under US GAAP, management is granted the flexibility of choosing between or among certain alternative methods to account for the same economic transactions. The enactment of the Sarbanes-Oxley Act of 2002 and the restructuring of oversight of the auditing profession were two consequences of this series of unfortunate developments. The move to "converge" US GAAP and international accounting standards is a further indicator of the premium now being placed on accurate, transparent, and uniform financial reporting. Sources of GAAP. APB FAS FIN 9, 22, 28 16, 111, 154 1 DEFINITIONS OF TERMS Accounting change. In the context of FAS 154, an accounting change is one of three types of modifications that affect a reporting entity's accounting principles and practices, or its application of them.
The three types of accounting changes are: (1) a change in accounting principle from one generally accepted accounting principle to another alternative that is considered preferable, (2) a change in an accounting estimate, and (3) a change in the reporting entity.
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Financial statement analysis presumes the consistency and comparability of financial statements across periods and among entities within industry groupings. Any type of accounting change potentially can create inconsistency, and since some change is inevitable, the challenge is to present the effects of the change in a manner that is most readily comprehended by users of financial statements, who may make various.
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