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IAS 8Accounting Policies, Changes in Accounting Estimates and Errors

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 8Chapter 4Lesson 5

Disclosures on changes in accounting policies

Step 1 of 8Learning objectives

Go deeper+1 deeper insight · +1 point of attention

A change in policy is explained in the notes: title of the standard or nature of the change, reasons for a voluntary change, adjustment amounts by line item to the extent practicable. A standard issued but not yet applied must also be disclosed, with the available information on its possible impact.

15 minNot started

Learning objectives

  • Identify the disclosures required on initial application of an IFRS and on a voluntary change.
  • Explain the disclosure required for an IFRS issued but not yet applied.

In this lesson

Original teaching content: it paraphrases the standard without reproducing it and does not replace the official text.

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

  1. 1 · Not startedObjective and scope0 / 1 lesson
  2. 2 · Not startedDefinitions: policy, estimate, error0 / 1 lesson
  3. 3 · Not startedSelecting and applying accounting policies0 / 3 lessons
  4. 4 · Not startedChanges in accounting policies0 / 5 lessons
  5. 5 · Not startedAccounting estimates and changes in them0 / 3 lessons
  6. 6 · Not startedPrior period errors0 / 2 lessons
  7. 7 · Not startedImpracticability and the prohibition of hindsight0 / 1 lesson