IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors
Criteria for selecting and applying accounting policies, accounting for changes in policies and estimates, and correction of prior-period errors.
Pourquoi IAS 8 est important
Restatements of comparatives must follow IAS 8. Late identification means late filing.
Référentiel: International Accounting Standards (IAS)
IAS were issued by the IASC before being superseded by the IASB. Many IAS remain in force and are part of IFRS as adopted in Canada.
Source principale: IFRS Foundation
Questions fréquentes
Qu'est-ce que IAS 8 ?
Criteria for selecting and applying accounting policies, accounting for changes in policies and estimates, and correction of prior-period errors.
Pourquoi IAS 8 est-il important pour un audit ?
Restatements of comparatives must follow IAS 8. Late identification means late filing.
À quel référentiel appartient IAS 8 ?
IAS 8 relève de : International Accounting Standards (IAS). IAS were issued by the IASC before being superseded by the IASB. Many IAS remain in force and are part of IFRS as adopted in Canada.
Normes connexes — International Accounting Standards (IAS)
Voyez comment Auditus vérifie IAS 8
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris IAS 8.