International Accounting Standards (IASs).International Financial Reporting Standards (IFRSs).International Financial Reporting Standardsare standards and interpretations adopted by the International Accounting Standards Board (IASB).A change in accounting estimate is an adjustment of the carrying amount of an asset or liability, or related expense, resulting from reassessing the expected future benefits and obligations associated with that asset or liability.Accounting policies are the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements.Disclosure initiative - Changes in accounting policies and estimates.Disclosure initiative – Principles of disclosure.IAS 8(2003) supersedes SIC-18 Consistency - Alternative Methods.Īmendments under consideration by the IASB.IAS 8(2003) supersedes SIC-2 Consistency - Capitalisation of Borrowing Costs.Revised version of IAS 8 issued by the IASBĪmended by Definition of Material (Amendments to IAS 1 and IAS 8)Įffective date of October 2018 amendments IAS 8 (1993) Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (revised as part of the 'Comparability of Financial Statements' project) IAS 8 Unusual and Prior Period Items and Changes in Accounting PoliciesĮxposure Draft E46 Extraordinary Items, Fundamental Errors and Changes in Accounting Policies IAS 39 - Financial Instruments: Recognition and MeasurementĮxposure Draft E8 The Treatment in the Income Statement of Unusual Items and Changes in Accounting Estimates and Accounting Policies.IAS 37 - Provisions, Contingent Liabilities and Contingent Assets.IAS 35 - Discontinuing Operations (Superseded).IAS 32 - Financial Instruments: Presentation.IAS 30 - Disclosures in the Financial Statements of Banks and Similar Financial Institutions.IAS 29 - Financial Reporting in Hyperinflationary Economies.IAS 28 - Investments in Associates (2003).IAS 28 - Investments in Associates and Joint Ventures (2011).IAS 27 - Consolidated and Separate Financial Statements (2008).IAS 27 - Separate Financial Statements (2011).IAS 26 - Accounting and Reporting by Retirement Benefit Plans.
IAS 10 - Events After the Reporting Period.IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors.IAS 1 - Presentation of Financial Statements.
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