Electronic Services


Courses And Seminars


Continuous Education

Student Courses Soon

IAS 8 — Accounting Policies, Changes in Accounting Estimates and Errors


IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors is applied in selecting and applying accounting policies, accounting for changes in estimates and re­flect­ing cor­rec­tions of prior period errors.




The standard requires com­pli­ance with any specific IFRS applying to a trans­ac­tion, event or condition, and provides guidance on de­vel­op­ing accounting policies for other items that result in relevant and reliable in­for­ma­tion. Changes in accounting policies and cor­rec­tions of errors are generally ret­ro­spec­tively accounted for, whereas changes in accounting estimates are generally accounted for on a prospec­tive basis.


IAS 8 was reissued in December 2005 and applies to annual periods beginning on or after 1 January 2005.


Suggestions and Complaints

The association aims to gain practical experience through cadres capable of promoting students and graduates to a high and advanced level and processions to the best international centers

971-65565552+ - 971-65565553+
971-65565555+ - 971-65565554+

info@aaa4uae.ae - subscribe@aaa4uae.ae

Al Qasba - Business - Block ( F ) - Sharjah