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

Overview:

The following course looks at IAS 8: Accounting Policies, Changes in Accounting. This standard can be seen as an extension of IAS 1 and the course will cover topic areas such as the selection of accounting policies, changes in accounting policies, changes in accounting estimates and correction of error.

Learning Outcomes:

On completion of this course, participants will have a greater understanding of:

  • Selection of accounting policies
  • Changes in accounting policies
  • Changes in accounting estimates
  • Correction of error

Authored by: Christopher Nobes BA, PhD, FCCA

Professor of Accounting at Royal Holloway, University of London. Professor Nobes was UK representative on the Board of the International Accounting Standards Committee from 1993 to 2001. He is vice-chairman of the accounting working group of the Fédération des Experts Comptables Européens. He is the author of twelve books including the FT Reports Interpreting French Company Reports and German Accounting Explained.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price (excludes VAT): £35.00