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CHAPTER

22

ACCOUNTING CHANGES AND ERROR ANALYSIS

Intermediate Accounting IFRS Edition Kieso, Weygandt, and Warfield
22-2

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Learning Objectives
1. 2. 3. 4. 5. 6. 7. Identify the two types of accounting changes. Describe the accounting for changes in accounting policies. Understand how to account for retrospective accounting changes. Understand how to account for impracticable changes. Describe the accounting for changes in estimates. Describe the accounting for correction of errors. Identify economic motives for changing accounting policies.

8.

Analyze the effect of errors.

22-3

Accounting Changes and Error Analysis

Accounting Changes

Error Analysis

Changes in accounting policy Changes in accounting estimate Correction of errors

Statement of financial position errors Income statement errors Statement of financial position and income statement effects Comprehensive example Preparation of statements with error corrections

Summary
Motivations for change of policy

22-4

Accounting Changes
Accounting Alternatives:
?
?

Diminish the comparability of financial information.
Obscure useful historical trend data.

Types of Accounting Changes:
1. Change in Accounting Policy.
2. Changes in Accounting Estimate.

Errors are not considered an accounting change.

22-5

LO 1 Identify the two types of accounting changes.

Changes in Accounting Policy
Change from one accepted accounting policy to another. Examples include:
? ?

Average cost to LIFO.
Completed-contract to percentage-of-completion.

Adoption of a new policy in recognition of events that have occurred for the first time or that were previously immaterial is not an accounting change.

22-6

LO 2 Describe the accounting for changes in accounting policies.

Changes in Accounting Policy
Three approaches for reporting changes:
1) Currently.
2) Retrospectively.

3) Prospectively (in the future).

IASB requires use of the retrospective approach.

Rationale - Users can then better compare results from one period to the next.

22-7

LO 2 Describe the accounting for changes in accounting policies.

Changes in Accounting Policy
Retrospective Accounting Change Approach
IFRS permits a change in policy if:
1) It is required by IFRS; or 2) It results in the financial statements providing more reliable and relevant information.

22-8

LO 3 Understand how to account for retrospective accounting changes.

Changes in Accounting Policy
Retrospective Accounting Change Approach
Company reporting the change
1) Adjusts its financial statements for each prior period presented to the same basis as the new accounting policy. 2) Adjusts the carrying amounts of assets and liabilities as of the beginning of the first year presented, plus the opening balance of retained earnings.

22-9

LO 3 Understand how to account for retrospective accounting changes.

Changes in Accounting Policy
Retrospective Accounting Change: Long-Term Contracts
Illustration: Denson Company has accounted for its income from long-term construction contracts using the cost-recovery (zero-

profit) method. In 2011, the company changed to the percentageof-completion method. Management believes this approach provides a more appropriate measure of the income earned. For

tax purposes, the company uses the cost-recovery method and
plans to continue doing so in the future. (Assume a 40 percent enacted tax rate.)

22-10

LO 3 Understand how to account for retrospective accounting changes.

Changes in Accounting Policy
Illustration 22-1

22-11

LO 3 Understand how to account for retrospective accounting changes.

Changes in Accounting Policy
Data for Retrospective Change
Illustration 22-2

Journal entry beginning of 2010

Construction in Process Deferred Tax Liability Retained Earnings

220,000 88,000 132,000

22-12

LO 3 Understand how to account for retrospective accounting changes.

Changes in Accounting Policy
Reporting a Change in policy
Major disclosure requirements are as follows. 1. 2. 3. Nature of the change in accounting policy; Reasons why applying the new accounting policy provides reliable and more relevant information; For the current period and each prior period presented, to the extent practicable, the amount of the adjustment:

1.
2. 4.

For each financial statement line item affected; and
Basic and diluted earnings per share.

Amount of the adjustment relating to periods before those

presented, to the extent practicable.
22-13

LO 3 Understand how to account for retrospective accounting changes.

Changes in Accounting Policy
Reporting a Change in policy
Illustration 22-3

22-14

LO 3

Changes in Accounting Policy
Retained Earnings Adjustment
Retained earnings balance is 1,360,000 at the beginning of 2009.
Illustration 22-4

Before Change

22-15

LO 3 Understand how to account for retrospective accounting changes.

Changes in Accounting Policy
Retained Earnings Adjustment

Illustration 22-5

After Change

22-16

LO 3 Understand how to account for retrospective accounting changes.

Changes in Accounting Policy
E22-1 (Change in policy—Long-Term Contracts): Cherokee Construction Company changed from the cost-recovery to the percentage-of-completion method of accounting for long-term construction contracts during 2010. For tax purposes, the company employs the cost-recovery method and will continue this approach in the future. (Hint: Adjust all tax consequences through the Deferred Tax Liability account.)

22-17

LO 3 Understand how to account for retrospective accounting changes.

Changes in Accounting Policy
E22-1 (Change in policy—Long-Term Contracts):

Instructions: (assume a tax rate of 35%) (b) What entry(ies) are necessary to adjust the accounting records for the change in accounting policy? (a) What is the amount of net income and retained earnings that would be reported in 2010? Assume beginning retained earnings for 2009 to be $100,000.
22-18

LO 3 Understand how to account for retrospective accounting changes.

Changes in Accounting Policy
E22-1: Pre-Tax Income from Long-Term Contracts
35% Tax Effect 59,500 77,000

Date 2009 2010

Percentageof-Completion $ 780,000 700,000

CostRecovery $ 610,000 480,000

Difference 170,000 220,000

Net of Tax $ 110,500 143,000

Journal entry 2010 Construction in progress Deferred tax liability Retained earnings 170,000 59,500 110,500

22-19

LO 3 Understand how to account for retrospective accounting changes.

Changes in Accounting Policy
E22-1: Comparative Statements
Restated 2009 $ $ $ 780,000 273,000 507,000 100,000 100,000 507,000 $ 607,000 Previous 2009 $ 610,000 213,500 $ 396,500 $ 100,000 100,000 396,500 $ 496,500

2010

Income Statement

Pre-tax income Income tax (35%) Net income Beg. Retained earnings Accounting change Beg. R/Es restated Net income End. Retained earnings

$ $ $ $

700,000 245,000 455,000 496,500 110,500 607,000 455,000

Statement of Retained Earnings

$ 1,062,000

22-20

LO 3 Understand how to account for retrospective accounting changes.

Changes in Accounting Policy
Direct and Indirect Effects of Changes
?

Direct Effects - IASB takes the position that companies should retrospectively apply the direct effects of a change in accounting policy.

?

Indirect Effect is any change to current or future cash

flows of a company that result from making a change in accounting policy that is applied retrospectively.

22-21

LO 3 Understand how to account for retrospective accounting changes.

Changes in Accounting Policy
Impracticability
Companies should not use retrospective application if one of the following conditions exists:
1. Company cannot determine the effects of the retrospective application. 2. Retrospective application requires assumptions about management’s intent in a prior period.

3. Retrospective application requires significant estimates that the company cannot develop.

22-22

LO 4 Understand how to account for impracticable changes.

Changes in Accounting Estimate
Examples of Estimates
1. Bad debts. 2. Inventory obsolescence. 3. Useful lives and residual values of assets. 4. Periods benefited by deferred costs. 5. Liabilities for warranty costs and income taxes. 6. Recoverable mineral reserves. 7. Change in depreciation methods. 8. Fair value of financial assets or financial liabilities.

22-23

LO 5 Describe the accounting for changes in estimates.

Changes in Accounting Estimate
Prospective Reporting
Changes in accounting estimates are reported prospectively. Account for changes in estimates in 1. the period of change if the change affects that period only, or 2. the period of change and future periods if the change affects both. IASB views changes in estimates as normal recurring corrections and adjustments and prohibits retrospective treatment.

22-24

LO 5 Describe the accounting for changes in estimates.

Change in Estimate Example
Illustration: Arcadia High School purchased equipment for $510,000 which was estimated to have a useful life of 10 years with a salvage value of $10,000 at the end of that time. Depreciation has been recorded for 7 years on a straight-line basis. In 2010 (year 8), it is determined that the total estimated life should be 15 years with a salvage value of $5,000 at the end of that time. Required:
?

What is the journal entry to correct prior years’ depreciation expense? Calculate depreciation expense for 2010.

No Entry Required

?

22-25

LO 5 Describe the accounting for changes in estimates.

Change in Estimate Example
Equipment cost Salvage value Depreciable base Useful life (original) Annual depreciation

After 7 years

$510,000 First, establish NBV - 10,000 at date of change in 500,000 estimate. 10 years $ 50,000 x 7 years = $350,000

Balance Sheet (Dec. 31, 2009) Fixed Assets: Equipment Accumulated depreciation Net book value (NBV)
22-26

$510,000 350,000 $160,000

LO 5 Describe the accounting for changes in estimates.

Change in Estimate Example
Net book value Salvage value (if any) Depreciable base Useful life Annual depreciation $160,000 5,000 155,000 8 years $ 19,375 Second, calculate depreciation expense for 2010.

Journal entry for 2010 Depreciation expense 19,375

Accumulated depreciation

19,375

22-27

LO 5 Describe the accounting for changes in estimates.

Changes in Accounting Estimate
Disclosures
Companies should disclose the nature and amount of a change in an accounting estimate that has an effect in the current period or is expected to have an effect in future periods. Companies need not disclose changes in accounting estimate made as part of normal operations, such as bad debt allowances or inventory obsolescence, unless such changes are material.

22-28

LO 5 Describe the accounting for changes in estimates.

Correction of Errors
Types of Accounting Errors:
1. A change from an accounting policy that is not generally accepted to an accounting policy that is acceptable.
2. Mathematical mistakes. 3. Changes in estimates that occur because a company did not prepare the estimates in good faith. 4. Failure to accrue or defer certain expenses or revenues.

5. Misuse of facts.
6. Incorrect classification of a cost as an expense instead of an asset, and vice versa.
22-29

LO 6 Describe the accounting for correction of errors.

Correction of Errors
?

All material errors must be corrected.

?

Record corrections of errors from prior periods as an
adjustment to the beginning balance of retained earnings in the current period.

? ?

Such corrections are called prior period adjustments. For comparative statements, a company should restate

the prior statements affected, to correct for the error.

22-30

LO 6 Describe the accounting for correction of errors.

Correction of Errors
Illustration: In 2012 the bookkeeper for Selectro Company

discovered an error:
In 2011 the company failed to record ?20,000of depreciation expense on a newly constructed building. This building is the only

depreciable asset Selectro owns. The company correctly included
the depreciation expense in its tax return and correctly reported its income taxes payable.

22-31

LO 6 Describe the accounting for correction of errors.

Correction of Errors
Illustration: Selectro’s income statement for 2011 with and without

the error.
Illustration 22-17

Show the entries that Selectro should have made and did make for recording depreciation expense and income taxes.
22-32

LO 6 Describe the accounting for correction of errors.

Correction of Errors
Illustration: Show the entries that Selectro should have made and

did make for recording depreciation expense and income taxes.
Illustration 22-18

Correcting Entry in 2012
22-33

LO 6 Describe the accounting for correction of errors.

Correction of Errors
Illustration: Show the entries that Selectro should have made and

did make for recording depreciation expense and income taxes.
Illustration 22-18

Correcting Entry in 2012
22-34

Retained Earnings

12,000

LO 6 Describe the accounting for correction of errors.

Correction of Errors
Illustration: Show the entries that Selectro should have made and

did make for recording depreciation expense and income taxes.
Illustration 22-18

Correcting Entry in 2012
22-35

Retained Earnings Deferred Tax Liability

12,000 8,000

Reversal

LO 6 Describe the accounting for correction of errors.

Correction of Errors
Illustration: Show the entries that Selectro should have made and

did make for recording depreciation expense and income taxes.
Illustration 22-18

Correcting Entry in 2012
22-36

Retained Earnings Deferred Tax Liability

12,000 8,000 Record 20,000

Accumulated Depreciation—Buildings

LO 6 Describe the accounting for correction of errors.

Correction of Errors
Illustration (Single-Period Statement): Assume that Selectro

Company has a beginning retained earnings balance at January 1,
2012, of $350,000. The company reports net income of $400,000 in 2012.
Illustration 22-21

22-37

LO 6 Describe the accounting for correction of errors.

Correction of Errors
Comparative Statements
Company should
1. make adjustments to correct the amounts for all affected
accounts reported in the statements for all periods reported.

2. restate the data to the correct basis for each year
presented. 3. show any catch-up adjustment as a prior period

adjustment to retained earnings for the earliest period it
reported.
22-38

LO 6 Describe the accounting for correction of errors.

Correction of Errors
Woods, Inc. Statement of Retained Earnings For the Year Ended December 31, 2010 Balance, January 1 Net income Dividends Balance, December 31 $ 1,050,000 360,000 (300,000) 1,110,000

$

Before issuing the report for the year ended December 31, 2010, you discover a $62,500 error that caused the 2009 inventory to be overstated (overstated inventory caused COGS to be lower and thus net income to be higher in 2009). Would this discovery have any impact on the reporting of the Statement of Retained Earnings for 2010? Assume a 20% tax rate.
22-39

LO 6 Describe the accounting for correction of errors.

Correction of Errors
Woods, Inc. Statement of Retained Earnings For the Year Ended December 31, 2010 Balance, January 1, as previously reported Prior period adjustment, net of tax Balance, January 1, as restated Net income Dividends Balance, December 31 $ 1,050,000 (50,000) 1,000,000 360,000 (300,000) 1,060,000

$

22-40

LO 6 Describe the accounting for correction of errors.

Summary of Accounting Changes and Errors
Illustration 22-23

22-41

LO 6

Motivations for Change of Accounting Method
Why companies may prefer certain accounting methods. Some reasons are:

1. Political costs.
2. Capital Structure.

3. Bonus Payments.
4. Smooth Earnings.

22-42

LO 7 Identify economic motives for changing accounting policies.

Error Analysis
Companies must answer three questions:
1. What type of error is involved?

2. What entries are needed to correct for the error?
3. After discovery of the error, how are financial statements to

be restated?

Companies treat errors as prior-period adjustments and report them in the current year as adjustments to the beginning
balance of Retained Earnings.

22-43

LO 8 Analyze the effect of errors.

Statement of Financial Position Errors
Statement of financial position errors affect only the presentation of an asset, liability, or stockholders’ equity account.
?

Current year error - reclassify item to its proper position.

?

Prior year error - restate the statement of financial position of the prior year for comparative purposes.

22-44

LO 8 Analyze the effect of errors.

Income Statement Errors
Improper classification of revenues or expenses.
?
?

Current year error - reclassify item to its proper position.
Prior year error - restate the income statement of the prior year for comparative purposes.

22-45

LO 8 Analyze the effect of errors.

Balance Sheet and Income Statement Errors
Counterbalancing Errors
Will be offset or corrected over two periods. If company has closed the books: a. If the error is already counterbalanced, no entry is necessary. b. If the error is not yet counterbalanced, make entry to adjust the present balance of retained earnings. For comparative purposes, restatement is necessary even if a correcting journal entry is not required.

22-46

LO 8 Analyze the effect of errors.

Balance Sheet and Income Statement Errors
Counterbalancing Errors
Will be offset or corrected over two periods. If company has not closed the books: a. If error already counterbalanced, make entry to correct the error in the current period and to adjust the beginning balance of Retained Earnings.

b. If error not yet counterbalanced, make entry to adjust the beginning balance of Retained Earnings.

22-47

LO 8 Analyze the effect of errors.

Balance Sheet and Income Statement Errors
Non-Counterbalancing Errors
Not offset in the next accounting period. Companies must make correcting entries, even if they have closed the books.

22-48

LO 8 Analyze the effect of errors.

Error Analysis Example
E22-19 (Error Analysis; Correcting Entries): A partial trial balance of Dickinson Corporation is as follows on December 31, 2010.

Dr. Supplies on hand Accured salaries and wages Interest receivable Prepaid insurance Unearned rent Accured interest payable 5,100 90,000 $ 2,500 $

Cr. 1,500

0 15,000

Instructions: (a) Assuming that the books have not been closed, what are the adjusting entries necessary at December 31, 2010?
22-49

LO 8 Analyze the effect of errors.

Error Analysis Example
(a) Assuming that the books have not been closed, what are the adjusting entries necessary at December 31, 2010? 1. A physical count of supplies on hand on December 31, 2010, totaled $1,100.
Supplies expense Supplies on hand 1,400 1,400

2.

Accrued salaries and wages on December 31, 2010, amounted to $4,400.
Salaries and wages expense Accured salaries and wages 2,900 2,900
LO 8 Analyze the effect of errors.

22-50

Error Analysis Example
(a) Assuming that the books have not been closed, what are the adjusting entries necessary at December 31, 2010? 3. Accrued interest on investments amounts to $4,350 on December 31, 2010.
Interest revenue Interest receivable 750 750

4.

The unexpired portions of the insurance policies totaled $65,000 as of December 31, 2010.
Insurance expense Prepaid insurance 25,000 25,000
LO 8 Analyze the effect of errors.

22-51

Error Analysis Example
(a) Assuming that the books have not been closed, what are the adjusting entries necessary at December 31, 2010? 5. $24,000 was received on January 1, 2010 for the rent of a building for both 2010 and 2011. The entire amount was credited to rental income.
Rental income Unearned rent 12,000 12,000

6.

Depreciation for the year was erroneously recorded as $5,000 rather than the correct figure of $50,000.
Depreciation expense Accumulated depreciation 45,000 45,000
LO 8 Analyze the effect of errors.

22-52

Error Analysis Example
E22-19 (Error Analysis; Correcting Entries) A partial trial balance of Dickinson Corporation is as follows on December 31, 2010.

Dr. Supplies on hand Accured salaries and wages Interest receivable Prepaid insurance Unearned rent Accured interest payable 5,100 90,000 $ 2,500 $

Cr. 1,500

0 15,000

Instructions: (b) Assuming that the books have been closed, what are the adjusting entries necessary at December 31, 2010?
22-53

LO 8 Analyze the effect of errors.

Error Analysis Example
(b) Assuming that the books have been closed, what are the adjusting entries necessary at December 31, 2010? 1. A physical count of supplies on hand on December 31, 2010, totaled $1,100.
Retained earnings Supplies on hand 1,400 1,400

2.

Accrued salaries and wages on December 31, 2010, amounted to $4,400.
Retained earnings Accured salaries and wages 2,900 2,900

22-54

LO 8 Analyze the effect of errors.

Error Analysis Example
(b) Assuming that the books have been closed, what are the adjusting entries necessary at December 31, 2010? 3. Accrued interest on investments amounts to $4,350 on December 31, 2010.
Retained earnings Interest receivable 750 750

4.

The unexpired portions of the insurance policies totaled $65,000 as of December 31, 2010.
Retained earnings Prepaid insurance 25,000 25,000

22-55

LO 8 Analyze the effect of errors.

Error Analysis Example
(b) Assuming that the books have been closed, what are the adjusting entries necessary at December 31, 2010? 5. $24,000 was received on January 1, 2010 for the rent of a building for both 2010 and 2011. The entire amount was credited to rental income.
Retained earnings Unearned rent 12,000 12,000

6.

Depreciation for the year was erroneously recorded as $5,000 rather than the correct figure of $50,000.
Retained earnings Accumulated depreciation 45,000 45,000
LO 8 Analyze the effect of errors.

22-56

?

One area in which U.S. GAAP and IFRS differ is the reporting of error corrections in previously issued financial statements. While both sets of standards require restatement, U.S. GAAP is an absolute standard— that is, there is no exception to this rule. The accounting for changes in estimates is similar between U.S. GAAP and IFRS. Under U.S. GAAP and IFRS, if determining the effect of a change in accounting policy is considered impracticable, then a company should report the effect of the change in the period in which it believes it practicable to do so, which may be the current period.

?

?

22-57

?

Under IFRS, the impracticality exception applies both to changes in accounting policies and to the correction of errors. Under U.S. GAAP, this exception applies only to changes in accounting policy.

?

IAS 8 does not specifically address the accounting and reporting for indirect effects of changes in accounting policies. As indicated in the chapter, U.S. GAAP has detailed guidance on the accounting and reporting of indirect effects.

22-58

Copyright
Copyright ? 2011 John Wiley & Sons, Inc. All rights reserved.

Reproduction or translation of this work beyond that permitted in
Section 117 of the 1976 United States Copyright Act without the express written permission of the copyright owner is unlawful.

Request for further information should be addressed to the
Permissions Department, John Wiley & Sons, Inc. The purchaser may make back-up copies for his/her own use only and not for distribution or resale. The Publisher assumes no responsibility for errors, omissions, or damages, caused by the use of these programs or from the use of the information contained herein.

22-59


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