International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors or IAS 8 is an international financial reporting standard adopted by the International Accounting Standards Board, IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors is applied in selecting and applying accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors. ... Changes in accounting policies and corrections of errors.
What is IAS 8 [International Accounting Standard 8 ] Accounting Policies, Estimates & Errors, IAS 8 Accounting policies, changes in accounting policies estimates and errors shows us how to:
-select and apply accounting policies.
-account for changes in accounting policies (retrospectively)
-account for changes in accounting estimates (prospectively)
-account for correction of errors (retrospectively)
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