IND AS 8 - Accounting Policies, Changes In Accounting Estimates & Error

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Faculty : CA Vinod Kumar Agarwal ( Views : 2 & Validity : 1 Year )
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IND AS 8

ACCOUNTING POLICIES, CHANGES IN ACCOUNTING

ESTIMATES AND ERRORS

1

INTRODUCTION

2

WHAT ARE ACCOUNTING POLICIES

3

WHAT IS CHANGE IN ACCOUNTING ESTIMATE

4

WHAT ARE PRIOR PERIOD ERRORS

5

WHAT IS RETROSPECTIVE APPLICATION

6

WHAT IS PROSPECTIVE APPLICATION

7

WHAT IS IMPRACTICABLE

8

DEFINITIONS

9

SELECTION AND APPLICATION OF ACCOUNTING POLICIES

10

CHANGES IN ACCOUNTING POLICIES

11

THE FOLLOWING ARE NOT CONSIDERED AS CHANGES IN

ACCOUNTING POLICIES

12

RETROSPECTIVE APPLICATION

13

DISCLOSURES ABOUT ACCOUNTING POLICIES

14

CHANGES IN ACCOUNTING ESTIMATES

15

ERRORS

16

ACCOUNTING FOR CORRECTION OF ERRORS

17

DISCLOSURES ABOUT PRIOR PERIOD ERRORS

18

SIXTH COMPONENT OF FINANCIAL STATEMENTS

19

MAJOR CHANGE IN INDIAN ACCOUNTING STANDARD (IND AS) 8

VIS-À-VIS IAS 8 NOT RESULTING IN CARVE OUT

20

MAJOR CHANGES IN IND AS 8 VIS-À-VIS NOTIFIED AS 5

21

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