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

Overview:

The following presentation looks at IAS 8: Accounting Policies, Changes in Accounting. This standard can be seen as an extension of IAS 1 and the presentation 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:

By the end of this course you will gain an understanding of the following topic areas:

  • 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.

A CPD certificate of completion will be provided by BPP Professional Education Limited upon successful completion of the online course.

CPD Points: 1

CPD Duration (hours): 1

Access: 12 months from purchase date

Price: £35.00 (excludes VAT)
Quantity: