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IFRSclass.comTM |
| U.S. GAAP Codification | IFRS International Standards | Accounting Standards, ASC |
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International Accounting Standard (IAS) 8 |
| IFRS Accounting Topics |
| International Accounting Standard (IAS) 8 |
IAS 8
Accounting
Policies, Changes in Accounting Estimates and Errors IAS 8 first issued in February 1978 IAS 8 revised with a new title in December 2003 Recent amendment: by IAS 1 revised in September
2007 |
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Change in accounting policy --> applied retrospectively |
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Change in an accounting estimate --> applied prospectively |
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Correction of prior period errors --> retrospective restatement of financial statements |
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IAS
8 Technical Notes |
| IAS 40 - IAS 41 |
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IAS 40:
Investment property |
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IAS
40 Technical Notes |
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IAS 41:
Agriculture |
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