Key details

Cost: $120 /module /user (inc. GST)

Duration: 1.5 Hours

CPD Points: CPA and CA ANZ eligible

About the course

The specific rules, practices, principles, and conventions a business applies when preparing and presenting financial statements represents that organisation’s accounting policy. But what happens if you want to change your accounting policy? What are the situations in which you have to change your accounting policy? What is the difference between accounting policies and accounting estimates?

Find out more in our one-hour AASB 108 Accounting policies, changes in accounting estimates and errors eLearn. We use practical examples to explain the accounting and disclosure requirements relating to changes to accounting policy and accounting estimates, and the correct treatment of errors.

 

How to enrol

Our training is different because

Flexible access from any location convenient to you.

Leverage the power of the PwC global knowledge base.

High quality, interactive training material.

Certificates are issued promptly upon the completion of the course.

Access to course content for up to 6 months from enrolment.

Secure your place now

Book now

Course overview

Learning outcomes

After successful completion of this course you will:

  • understand the concept and definition of accounting policies, accounting estimates, materiality and errors
  • identify situations where accounting estimates are used
  • distinguish changes in accounting policies from changes in accounting estimates 
  • identify situations where prospective and retrospective application is the correct approach 
  • define proper accounting treatment for the retrospective approach
  • understand the correct accounting treatment of prior period errors through scenarios

Qualifications

You will receive a Certificate of Completion upon successful completion of the course. This course is eligible to claim professional development points from CPA and CA ANZ.

Prerequisites

There are no prerequisites for this course.

Who should complete?

Our AASB eLearns are industry agnostic and are applicable to most organisations. We can help upskill yourself, your finance team, or your entire organisation. 

Pricing

Price per module per user (AUD) – $120 (inc. GST)

How to pay

We offer a variety of payment methods:

  • Direct debit
  • Credit card
  • Cheque

How to enrol

Register for the course via the Book Now button on this page. You will be taken to our online platform to register your details. We will send you an invoice and upon receipt of payment, you will be granted access to your course. 

 

Delivery

Our eLearns are able to be delivered in clusters that are aligned to individual industry or skills needs. We can tailor a cluster to meet your specific upskilling needs. 

“Excellent trainers with high level expertise, varied content to keep us engaged and quality resources leave me with confidence that I could implement what I’ve learned.”

“The presenters really helped to link the course material to real life situations. They were very professional and helped make the course very enjoyable.”

“Excellent trainers with high level expertise, varied content to keep us engaged and quality resources leave me with confidence that I could implement what I’ve learned.”

“The presenters really helped to link the course material to real life situations. They were very professional and helped make the course very enjoyable.”

“Thoroughly enjoyable learning experience, facilitated to an excellent standard – Well adapted to the diversity of skill within the group.”

Fantastic course professionally run by a ‘real’ auditor working in the field which allowed for a fantastic bridge between theory and practical examples.

“Very informative and enjoyable course. Excellent materials and tools in the course and to take home. Excellent value for money. The trainer did a great job of keeping us engaged and learning. I will do future training through PwC.”

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