IAS 8 – Accounting policies, changes in accounting estimates and errors
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The following presentation looks at IAS 8: Accounting Policies, Changes in Accounting. This standard can be seen as an extension of IAS 1 and the presentation will cover topic areas such as the selection of accounting policies, changes in accounting policies, changes in accounting estimates and correction of error.
What you will learn
- Selection of accounting policies
- Changes in accounting policies
- Changes in accounting estimates
- Correction of error
Who should attend
This course will benefit anyone in a financial reporting role who needs to get up to speed on IAS 8.
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- When changes in policies are allowed
- Prospective and retrospective
- How to change
- New IFRS
- Changes in estimates
Tel: 0330 060 3303