IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
IAS 8 · Accounting Policies, Changes in Accounting Estimates and Errors
7 chapters · 16 lessons · about 5 h 21 min
- 464 exercises
- 25 practical cases
- 27 workpaper missions
- 11 quizzes and exams
Your progress
0%0 / 16 lessons completed
Chapter 1 · Objective and scopeIAS 8 objective and scope: policies, estimates, errors
Open the courseCourse outline
Each chapter, its lessons and your actual progress.
- Not startedWhen may an accounting policy change?Lesson · 18 min
- Not startedApplying a change: transitional provisions, voluntary change, early applicationLesson · 14 min
- Not startedRetrospective application: opening equity and comparativesLesson · 28 min
- Not startedLimitations on retrospective applicationLesson · 22 min
- Not startedDisclosures on changes in accounting policiesLesson · 15 min
Mastery by skill
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18 min
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