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IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors - still applies in 2024
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The contents:
00:00 Introduction
00:29 Objective of IAS 8
00:50 Accounting policies - definition, how to select them
02:21 Change in accounting policy
03:45 Accounting estimates (NEW definition), changes
05:35 Accounting policies vs. accounting estimates
07:15 Errors
This video is a short summary of IAS 8 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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00:00 Introduction
00:29 Objective of IAS 8
00:50 Accounting policies - definition, how to select them
02:21 Change in accounting policy
03:45 Accounting estimates (NEW definition), changes
05:35 Accounting policies vs. accounting estimates
07:15 Errors
This video is a short summary of IAS 8 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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