IAS 8 - Accounting policies, changes in accounting estimates and errors
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Overview: The following presentation looks at IAS 8: Accounting Policies, Changes in Accounting. This standard can be seen as an extension of IAS 1 and the presentation will cover topic areas such as the selection of accounting policies, changes in accounting policies, changes in accounting estimates and correction of error.
Learning Outcomes: By the end of this module you will gain an understanding of the following topic areas:
- Selection of accounting policies
- Changes in accounting policies
- Changes in accounting estimates
- Correction of error
Added: October 2020