Can I read IAS 8: Accounting Policies and Errors on EtoBox?

IAS 8: Accounting Policies and Errors by Victoria Graur is a document available to read on EtoBox.

What is IAS 8: Accounting Policies and Errors about?

This document provides the basis for conclusions on revising IAS 8 regarding accounting policies, changes in estimates, and errors. The revisions remove alternatives and require retrospective application for changes in policies and corrections of prior period errors. The distinction between fundamental errors and other material errors was also eliminated. Pronouncements of other standard-setting bodies may be considered voluntarily if they do not conflict with IFRS requirements.

Author

Victoria Graur

Language

EN