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INTERNATIONAL ACCOUNTING STANDARD 8 (2005)

Index

  Source

-

Commission Regulation (EC) No 2238/2004 of 29 December 2004 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IASs IFRS 1, IASs Nos 1 to 10, 12 to 17, 19 to 24, 27 to 38, 40 and 41 and SIC Nos 1 to 7, 11 to 14, 18 to 27 and 30 to 33 

  Content

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

Objective
 

1-2

Scope
 

3-4

Definitions
 

5-6

Accounting Policies
 

7-31

Selection and Application of Accounting Policies
 

7-12

Consistency of Accounting Policies
 

13

Changes in Accounting Policies
 

14-31

Applying Changes in Accounting Policies

19-27

Retrospective application

22

Limitations on retrospective application

23-27

Disclosure

28-31

Changes in Accounting Estimates
 

32-40

Disclosure
 

39-40

Errors
 

41-49

Limitations on Retrospective Restatement
 

43-48

Disclosure of Prior Period Errors
 

49

Impracticability in Respect of Retrospective Application and Retrospective Restatement
 

50-53

Effective Date
 

54

Withdrawal of Other Pronouncements
 

55-56

Appendix

A1-A23

 

Index

 
 

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