IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors — wording before IFRS 18Applicable today
Applies to annual periods beginning before January 1, 2027.
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IAS 8 objective and scope: policies, estimates, errors
Chapter 1 · Objective and scope · 41 exercises
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Target a chapterThe exercises of a single chapter.
- 01Objective and scope41 exercises
- 02Definitions: policy, estimate, error22 exercises
- 03Selecting and applying accounting policies63 exercises
- 04Changes in accounting policies127 exercises
- 05Accounting estimates and changes in them111 exercises
- 06Prior period errors92 exercises
- 07Impracticability and the prohibition of hindsight27 exercises
Target a conceptThe exercises of a single concept.
- Objective of the standardFragile7 exercises
- Scope and tax effects of retrospective adjustmentsFragile34 exercises
- Policy, estimate, error, retrospective, prospective, impracticableFragile22 exercises
- Applying the specific IFRS and the materiality thresholdFragile22 exercises
- In the absence of an IFRS: the hierarchy of sourcesFragile28 exercises
- Consistency of policies and categoriesFragile15 exercises
- When may a policy change?Fragile28 exercises
- Transitional provisions, voluntary change, early applicationFragile22 exercises
- Retrospective application: opening equity and comparativesFragile38 exercises
- Limitations on retrospective applicationFragile24 exercises
- Disclosures on changes in policiesFragile16 exercises
- Accounting estimate: definition, techniques, inputsFragile24 exercises
- Policy, estimate or error?Fragile37 exercises
- Prospective recognition of a change in estimateFragile38 exercises
- Disclosures on changes in estimatesFragile18 exercises
- Nature of errors and contingenciesFragile33 exercises
- Retrospective restatement of an errorFragile45 exercises
- Disclosures on the correction of an errorFragile15 exercises
- Assessing impracticabilityFragile27 exercises
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