Page 234 - F1 Integrated Workbook STUDENT 2018
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Chapter 14
IAS 8 Accounting Policies, Changes
in Accounting Estimates and Errors
2.1 Overview
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, governs the
following topics.
Selection of accounting policies.
Changes in accounting practices.
Changes in accounting estimates.
Correction of prior period errors.
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