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What is Ind AS 8: Accounting Policies Overview about?

This document outlines the key principles from Indian Accounting Standard (Ind AS) 8 regarding accounting policies, changes in accounting estimates, and errors. It discusses the objective to select and apply accounting policies consistently and make changes only if required by an Ind AS or if it provides more reliable information. It also addresses accounting for and disclosing changes in estimates and corrections of prior period errors. Key terms like materiality, retrospective application, and impracticab

Author

Ankush Goel

Language

EN