International Financial
Reporting Standards (IFRS) Notes
IFRS Notes
10801
IAS 8: Revisions
First version
of IAS 8
Unusual and prior period items and changes in accounting policies
Issued in February 1978
Revisions
December 1993, Net profit or loss for the period, fundamental errors and
changes in accounting policies
December 2003, Accounting policies, changes in accounting estimates and
errors