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IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies replaced IAS 8 Unusual and Prior Period Items and Changes in Accounting Policies (issued in February 1978).
IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies replaced IAS 8 Unusual and Prior Period Items and Changes in Accounting Policies (issued in February 1978).
IFRS 8 2021 Issued IFRS Standards (Part A) Operating Segments. In April 2001 the International Accounting Standards Board (Board) adopted IAS 14 Segment Reporting, which had originally been issued by the International Accounting Standards Committee in August 1997.
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors. Objective. The objective of this Standard is to prescribe the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors. .
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors The objective of this Standard is to prescribe the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.
The objective of this Standard is to prescribe the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors.
Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements. Selection and application of accounting policies: If a standard or interpretation deals with a transaction, use that standard or interpretation.
