IAS 8 – Accounting policies, changes in accounting estimates and errors

Location:
Online course

Price: £30 + VAT


Online course

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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

  1. Selection of accounting policies 
  2. Changes in accounting policies 
  3. Changes in accounting estimates 
  4. 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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Content

  • Scope 
  • Definitions 
  • Policies 
    • Consistency 
    • When changes in policies are allowed 
    • Prospective and retrospective 
    • How to change 
  • New IFRS 
  • Changes in estimates

Location

Online course

Contacts

BPP
Tel: 0330 060 3303
Email: ldicas@bpp.com

Topics

  • Training courses
  • Audit and Assurance
  • Online learning

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