Welcome to the IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors e-learning module

This module covers the background, scope and principles under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors and the application of this Standard. By completion of this module, you will be able to:

  • Describe the criteria for selecting an accounting policy
  • Describe the criteria for changes in accounting policy
  • Identify how to account for, and disclose changes in accounting policy
  • Explain the differences between a change in an accounting estimate and a change in an accounting policy
  • Identify how to account for, and disclose changes in accounting estimates
  • Identify specific situations that define an error and
  • Identify how to account for and disclose errors.

The duration of this module is about 1 hour and there is an assessment at the end of the module to test your knowledge. Please click Download button to download the module.

Need help?

Learn more

Comprehensive website

Stay connected