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 IFRS IAS 8 “Accounting Policies, Changes in Valuation Calculations and Errors”

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 puru_test asked 12 months ago

Give details about the contents of IFRS IAS 8 “Accounting Policies, Changes in Valuation Calculations and Errors”?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 sameer answered 12 months ago

IAS 8 “Accounting Policies, Changes in Valuation Calculations and Errors”

  • – Purpose of accounting policies;
  • – Changes in accounting policies – a retrospective approach;
  • – Reflection in the financial statements of changes in accounting; estimates (prospective approach);
  • – Errors in the financial statements and methods of their correction.

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