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In this video, we will dig into retrospective vs. prospective methods. We will also dig into In this video, we'll be going through an introduction to In this video, we'll be going through correction of an This video includes the following learning objectives: LO1: Identify
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Chapter 20 - Introduction to Accounting Changes and Correction of an Error
Intermediate Accounting: Accounting Changes and Error Correction Lecture (20a)
Intermediate Accounting: Accounting Changes and Error Corrections Problems (20b)
The 3 Types of Accounting Changes
Intermediate Accounting: Accounting Changes Lecture (Archived, See 20a for Current Version)
Chapter 20 - Correction of an Error (Part II): Prior Period Adjustments
Accounting Changes and Errors I: IFRS & ASPE (rev 2020)
Chp 20 chg in accounting errors
Lecture - Accounting Changes and Error Analysis Part 1 (Intermediate Financial Accounting II)
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Last Updated: June 21, 2026
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