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IAS 8: Accounting Policies, Estimates & Errors | The Complete Guide (2026)
Автор: Accounting and Finance Coach
Загружено: 2026-02-07
Просмотров: 67
Описание:
Master IAS 8 (Accounting Policies, Changes in Accounting Estimates and Errors) in one video. Learn the exact difference between retrospective and prospective application with real-world examples.
0:00 - Introduction to IAS 8
0:45 - What are Accounting Policies?
2:30 - How to Change an Accounting Policy (Retrospective)
4:15 - Changes in Accounting Estimates (Prospective)
6:00 - Correcting Prior Period Errors
8:30 - Practical Example & Summary
This tutorial covers IFRS standards, GAAP compliance, and provides a deep dive into financial reporting for students and professionals
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