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IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors

Abstract

IAS 8 establishes accounting guidance for three different areas:
  • Selecting accounting policies and changes in accounting policies

  • Changes in accounting estimates

  • Correction of errors

Keywords

Accounting Principle Account Review Consistent Application Account Error Accounting Estimate 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden 2008

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