Search results with tag "Changes in accounting estimates and"
Related Party Disclosures
www.aasb.gov.auStandards, including AASB 1048 Interpretation of Standards, which identifies the Australian Accounting Interpretations, and AASB 1057 Application of Australian Accounting Standards. In the absence of explicit guidance, AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and
Accounting Policies, Changes in Accounting Estimates and ...
www.aasb.gov.auGuidance that is an integral part of the Australian Accounting Standards is mandatory. Guidance that is not an integral part of the Australian Accounting Standards does not contain requirements for financial statements. 1 In December 2013 the AASB amended the Framework for the Preparation and Presentation of Financial Statements.
Accounting Estimates and Errors Accounting Policies ...
www.ifrs.orgAccounting Policies, Changes in Accounting Estimates and Errors (IAS 8) is set out in paragraphs 1–56 and the Appendix. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 8 should be read in the context of its objective and the Basis for