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Accounting Policies, Changes in Accounting Estimates and ...

AASB Standard AASB 108. August 2015. Accounting policies , Changes in Accounting Estimates and Errors Federal Register of Legislative Instruments F2015L01565. Obtaining a copy of this Accounting Standard This Standard is available on the AASB website: Australian Accounting Standards Board PO Box 204. Collins Street West Victoria 8007. AUSTRALIA. Phone: (03) 9617 7637. E-mail: Website: Other enquiries Phone: (03) 9617 7600. E-mail: COPYRIGHT. Commonwealth of Australia 2015. This AASB Standard contains IFRS Foundation copyright material. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The Director of Finance and Administration, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007.

Accounting Policies, Changes in Accounting Estimates and Errors Objective 1 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.

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