Abstract
IAS 8 establishes accounting guidance for three different areas:
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Selecting accounting policies and changes in accounting policies
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Changes in accounting estimates
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Correction of errors
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© 2008 Betriebswirtschaftlicher Verlag Dr.Th. Gabler | GWV Fachverlage GmbH, Wiesbaden
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(2008). IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors. In: IFRS for Small and Medium-Sized Enterprises. Gabler. https://doi.org/10.1007/978-3-8349-9754-8_23
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DOI: https://doi.org/10.1007/978-3-8349-9754-8_23
Publisher Name: Gabler
Print ISBN: 978-3-8349-0940-4
Online ISBN: 978-3-8349-9754-8
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