Guide to IFRS in Canada: IAS 8 Accounting policies, estimates and errors

Learn more about the application of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors from a Canadian perspective.

Item # 02060010 |  $35

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As part of the Guide to International Financial Reporting Standards in Canada (Canadian series), this 56-page guide gives you:

  • an overview of the Standard's key requirements
  • a detailed analysis of relevant application issues
  • practical application insights, including:
    • extracts from financial statements of Canadian entities
    • analysis of IFRS Discussion Group reports
    • review of items discussed but never incorporated into the IASB agenda
    • illustrative practical examples
    • statistics on particular IFRS applications
  • discussion of accounting policy choices
  • summaries of significant judgments and estimates
  • updates on pending changes to the Standard