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    The International Accounting Standards Board issued amendments to IAS 8 in February 2021 introducing the definition of accounting estimates and making other amendments to help distinguish changes in accounting estimates from changes in accounting policies. The amendments provided a definition of accounting estimates and included other changes to IAS 8 to help entities differentiate between adjustments to accounting estimates and revisions to accounting policies.

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    The International Accounting Standards Board issued amendments to IAS 8 in February 2021 introducing the definition of accounting estimates and making other amendments to help distinguish changes in accounting estimates from changes in accounting policies. The amendments provided a definition of accounting estimates and included other changes to IAS 8 to help entities differentiate between adjustments to accounting estimates and revisions to accounting policies.

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    11 views1 page

    Final Stage

    Uploaded by

    Mark
    The International Accounting Standards Board issued amendments to IAS 8 in February 2021 introducing the definition of accounting estimates and making other amendments to help distinguish changes in accounting estimates from changes in accounting policies. The amendments provided a definition of accounting estimates and included other changes to IAS 8 to help entities differentiate between adjustments to accounting estimates and revisions to accounting policies.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    Final stage

    In February 2021, the International Accounting Standards Board (Board)


    issued Definition of Accounting Estimates, which amended IAS 8 Accounting Policies,
    Changes in Accounting Estimates and Errors.

    The amendments introduced the definition of accounting estimates and included other
    amendments to IAS 8 to help entities distinguish changes in accounting estimates from
    changes in accounting policies.

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