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What is Accounting Policies and Estimates Overview about?
The document discusses two accounting standards related to reporting financial performance: IAS 8 on accounting policies, estimates, and errors, and IFRS 5 on non-current assets held for sale. IAS 8 governs the selection and changes of accounting policies, estimates, and the correction of prior period errors. It requires retrospective application of policies and restatement of errors. IFRS 5 covers the classification, measurement, and presentation of non-current assets held for sale or in discontinued opera
- Author
- ADEYANJU AKEEM
- Language
- EN