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IAS 8 Amendment.pdf

SABT-Tip-September-2021-IAS-8-Definition-of-accounting-etsimate.pdf
Preview of IAS 8 Amendment
🔗 Source: nexia-sabt.co.za
📊 Size: 178 KB
👤 Author: Natascha Dreschel
⬇️ Downloads: 131

Summary

The IASB amended IAS 8 to include a definition for accounting estimates, effective for annual periods beginning on or after 1 January 2023. The amended standard defines accounting estimates as "monetary amounts in financial statements that are subject to measurement uncertainty". Changes in accounting estimates arise from changes in circumstances, new information, or new developments, and are applied prospectively. The standard distinguishes between changes in accounting estimates and changes in accounting policies, which are applied retrospectively.

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Description

The IASB amended IAS 8 to include a definition for accounting estimates, effective for annual periods beginning on or after 1 January 2023.

Technical Information

  • File Format: PDF
  • File Size: 178 KB
  • Pages: 1
  • Language: EN
  • Author: Natascha Dreschel
  • Total Downloads: 131
  • Last Updated: 1 month ago

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This PDF document about IAS 8 Amendment provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into IAS 8 Amendment.

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