The following presentation looks at IAS 8 accounting policies, changes in accounting. This standard can be seen as an extension of IAS 1 and the presentation will cover topic areas such as the selection of accounting policies, changes in accounting policies, changes in accounting estimates and correction of error.
By the end of this module you will gain an understanding of the following topic areas:
- selection of accounting policies
- changes in accounting policies
- changes in accounting estimates
- correction of error.
Course description provided by BPP.
Duration: 1 hour
Cost: £30 (exc VAT)