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IAS 16Property, Plant and Equipment
IAS 38Intangible Assets
IAS 36Impairment of Assets
IFRS 16Leases
IAS 2Inventories
IFRS 15Revenue from Contracts with Customers
IAS 37Provisions, Contingent Liabilities and Contingent Assets
IAS 12Income Taxes
IFRS 9Financial Instruments
IAS 21The Effects of Changes in Foreign Exchange Rates
IAS 7Statement of Cash Flows
IAS 1Presentation of Financial Statements
IFRS 18Presentation and Disclosure in Financial Statements
IAS 8Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10Events after the Reporting Period
IAS 19Employee Benefits
IAS 20Accounting for Government Grants and Disclosure of Government Assistance
IAS 23Borrowing Costs
IAS 40Investment Property
IAS 24Related Party Disclosures
IAS 33Earnings per Share
IAS 34Interim Financial Reporting
IFRS 13Fair Value Measurement
IFRS 5Non-current Assets Held for Sale and Discontinued Operations
IFRS 2Share-based Payment
IAS 32Financial Instruments: Presentation
IFRS 7Financial Instruments: Disclosures
IFRS 3Business Combinations
IFRS 10Consolidated Financial Statements
IFRS 11Joint Arrangements
IFRS 12Disclosure of Interests in Other Entities
IAS 28Investments in Associates and Joint Ventures
IFRS 17Insurance Contracts

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CERTYNEX IFRS ACADEMY

Home
My learning path

IAS 16Property, Plant and Equipment
IAS 38Intangible Assets
IAS 36Impairment of Assets
IFRS 16Leases
IAS 2Inventories
IFRS 15Revenue from Contracts with Customers
IAS 37Provisions, Contingent Liabilities and Contingent Assets
IAS 12Income Taxes
IFRS 9Financial Instruments
IAS 21The Effects of Changes in Foreign Exchange Rates
IAS 7Statement of Cash Flows
IAS 1Presentation of Financial Statements
IFRS 18Presentation and Disclosure in Financial Statements
IAS 8Accounting Policies, Changes in Accounting Estimates and Errors
IAS 10Events after the Reporting Period
IAS 19Employee Benefits
IAS 20Accounting for Government Grants and Disclosure of Government Assistance
IAS 23Borrowing Costs
IAS 40Investment Property
IAS 24Related Party Disclosures
IAS 33Earnings per Share
IAS 34Interim Financial Reporting
IFRS 13Fair Value Measurement
IFRS 5Non-current Assets Held for Sale and Discontinued Operations
IFRS 2Share-based Payment
IAS 32Financial Instruments: Presentation
IFRS 7Financial Instruments: Disclosures
IFRS 3Business Combinations
IFRS 10Consolidated Financial Statements
IFRS 11Joint Arrangements
IFRS 12Disclosure of Interests in Other Entities
IAS 28Investments in Associates and Joint Ventures
IFRS 17Insurance Contracts

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Cases
Workpapers
Exams

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fr — Français
en — English
es — Español

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IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors
Questions
Question

Single choiceBeginnerPublished

Question · Prospective recognition of a change in estimate

A change in estimate at Gandot affects only the current period. Where is its effect recognised?

Your answer

AIn the profit or loss of future periods only.

BIn other comprehensive income, bypassing profit or loss.

CIn opening equity of the earliest period presented, after restating comparatives.

DIn the profit or loss of the current period.

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