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HKAS 8 Accounting Policies, Changes in Accounting ...

Accounting policies , Changes in Accounting estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised September 2018 January 2019 Effective for annual periods beginning on or after 1 January 2005 HKAS 8 Copyright 2 COPYRIGHT Copyright 2019 Hong Kong Institute of Certified Public Accountants This Hong Kong Financial Reporting Standard contains IFRS Foundation copyright material. Reproduction within Hong Kong 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 inquiries concerning reproduction and rights for commercial purposes within Hong Kong should be addressed to the Director, Finance and Operation, Hong Kong Institute of Certified Public Accountants, 37/F., Wu Chung House, 213 Queen's Road East, Wanchai, Hong Kong.

Accounting Policies, Changes in Accounting Estimates and Errors Hong Kong Accounting Standard 8 HKAS 8 Revised February 2014September 2018

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