About this document
LKAS 08: Accounting Estimates in Sinhala by Suranga Sumith is a document available to read on EtoBox.
1. The document discusses accounting policies, changes in accounting estimates and errors according to LKAS 08. 2. It states that an entity shall apply an accounting policy retrospectively if changing an accounting policy, correcting an error or restating items in financial statements, unless impracticable. 3. The document also provides guidance on changes in accounting estimates and errors in prior periods, and the disclosures required in financial statements regarding such changes and errors.
- Author
- Suranga Sumith
- Language
- EN