Idaho Society of CPAs

IFRS: Accounting Policies, Changes in Accounting Estimates and Errors (IAS8)

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 1.00
  • Credit Type(s)
    • Accounting (1.00)
  • Prerequisites

    • Familiarity with financial reporting and accounting principles under IFRS

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

Addresses requirements of IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors.

Objectives

  • Determine how to select an accounting policy.
  • Identify the criteria for determining when it is appropriate to change an accounting estimate.
  • Identify criteria that should be applied when selecting and changing accounting policies.
  • Recognize the impact on the financial statements of changing an accounting policy or estimate.

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