SHOW SECTIONS

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.

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.