Welcome to our free IFRS full course! In this lecture, we dive into IAS 8: Accounting Policies, Changes in Accounting Estimates, and Errors. Gain a solid foundation on how to handle accounting policy changes, estimate adjustments, and error corrections, essential for both CA and IFRS exams. This lecture offers clear explanations and practical examples to simplify complex concepts.
Session - 9
Topic - IAS 8 - Accounting Policy, Change In Accounting Estimates & Errors
Lecture - 1
This course is ideal for students and professionals pursuing: ACCA / DipIFRS / ICAI IFRS Certification / CIMA / CPA / University exams
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Timestamp:
00:00 Introduction
2:50 What Are Accounting Policies?
5:12 What is Change in Accounting Estimate
10:57 Material Omissions or Misstatements
13:31 Prior Period Errors
17:58 Retrospective Application
19:56 Retrospective Application
21:10 Impracticable
24:29 Prospective Applications
27:02 Accounting Policies
29:21 Selection and application of accounting policies
34:19 Consistent Application of Accounting Policies
37:23 Applying Changes in Accounting Policy
40:51 Voluntary Changes in Accounting Policy - Examples
47:45 Revaluation of Assets
51:27 Impracticability of Retrospective Restatement and The Concerned Treatment
1:05:23 Disclosures about Accounting Policies
Stay tuned as we cover key concepts, detailed explanations, and essential insights for mastering IFRS! Don't forget to subscribe for more lectures and share this valuable resource with your peers.
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