Muthupandian, K S (2008): IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look. Published in: The Management Accountant , Vol. 43, No. 10 (October 2008): pp. 753-755.
Download (82Kb) | Preview
The International Accounting Standards Board issued the revised version of the International Accounting Standard 8, Accounting Policies, Changes in Accounting Estimates and Errors. The objective of IAS 8 is to prescribe the criteria for selecting, applying and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and the corrections of errors. This article presents a closer look of the standard (objective, scope and application, definitions, prescribed accounting treatment and disclosures).
|Item Type:||MPRA Paper|
|Original Title:||IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look|
|Keywords:||International Accounting Standard; Accounting Policies; Accounting Estimates; IAS 8; IASC; IASB|
|Subjects:||M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M41 - Accounting|
|Depositing User:||Muthupandian K S|
|Date Deposited:||09. Mar 2011 06:43|
|Last Modified:||12. Feb 2013 22:39|
Muthupandian K S (2008). IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors - A Closer Look, The Management Accountant, October, Vol. 43 No. 10