IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look
AbstractThe International Accounting Standards Board issued the revised version of the International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors. The objective of IAS 8 is to prescribe the criteria for selecting, applying and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and the corrections of errors. This article presents a closer look of the standard (objective, scope and application, definitions, prescribed accounting treatment and disclosures).
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 29112.
Date of creation: 20 Sep 2008
Date of revision:
Publication status: Published in The Management Accountant 10.43(2008): pp. 753-755
International Accounting Standard; Accounting Policies; Accounting Estimates; IAS 8; IASC; IASB;
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