IAS 8 - Accounting policies, changes in accounting estimates and errors

• By: Staff Editor
• Date: July 31, 2010
• Source: http://ec.europa.eu/internal_market/accounting/ias/standards_en.htm

The International Financial Reporting Standards or IFRS are a set of financial reporting standards, interpretations and framework issued by the International Accounting Standards Board (IASB). The accounting standards that comprise part of the IFRS are known as the International Accounting Standards (IAS) that were issued by the board of the International Accounting Standards Committee (IASC).

IAS 8 sets out the requirements for accounting policies, changes in accounting estimates and errors.

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