Transcription of Accounting Estimates and Errors Accounting Policies ...
{{id}} {{{paragraph}}}
IAS 8 Accounting Policies , Changes inAccounting Estimates and ErrorsIn April 2001 the International Accounting Standards Board (Board) adopted IAS 8 NetProfit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies , which hadoriginally been issued by the International Accounting Standards Committee inDecember 1993. IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes inAccounting Policies replaced IAS 8 Unusual and Prior Period Items and Changes in AccountingPolicies (issued in February 1978).In December 2003 the Board issued a revised IAS 8 with a new title Accounting Policies ,Changes in Accounting Estimates and Errors .
Accounting Policies, Changes in Accounting Estimates and Errors. Objective. The objective of this Standard is to prescribe the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}
Accounting estimates, including fair value accounting estimates, Auditing Accounting Estimates and Related Disclosures, Accounting Estimates and Related Disclosures, Accounting estimates, including fair value accounting estimates and related disclosures, ACCOUNTING FOR STOCK COMPENSATION UNDER, Including, Accounting, Fair value, Fair value estimates, Accounting estimates, Fair