IPSAS 3—ACCOUNTING POLICIES, CHANGES IN …

IN1. IPSAS 3, “Accounting Policies, Changes in Estimates and Errors,” replaces IPSAS 3, “Net Surplus or Deficit for the Period, Fundamental Errors and Changes in Accounting Policies” (issued May 2000), and should be applied for annual reporting periods beginning on or after January 1, 2008. Earlier application is encouraged.

  Change, Reporting, Errors, Errors and changes