IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look

Muthupandian K S

MPRA Paper from University Library of Munich, Germany

Abstract: The International Accounting Standards Board issued the revised version of the International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors. The objective of IAS 8 is to prescribe the criteria for selecting, applying and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and the corrections of errors. This article presents a closer look of the standard (objective, scope and application, definitions, prescribed accounting treatment and disclosures).

Keywords: International Accounting Standard; Accounting Policies; Accounting Estimates; IAS 8; IASC; IASB (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2008-09-20
References: Add references at CitEc
Citations:

Published in The Management Accountant 10.43(2008): pp. 753-755

Downloads: (external link)
https://mpra.ub.uni-muenchen.de/29112/1/MPRA_paper_29112.pdf original version (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:29112

Access Statistics for this paper

More papers in MPRA Paper from University Library of Munich, Germany Ludwigstraße 33, D-80539 Munich, Germany. Contact information at EDIRC.
Bibliographic data for series maintained by Joachim Winter ().