المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Accounting policies, changes in accounting estimates and errors



محاسب متخصص
08-10-2014, 09:20 AM
ACCOUNTING POLICIES, CHANGES IN
ACCOUNTING ESTIMATES AND ERRORS
Acknowledgment
This International Public Sector Accounting Standard (IPSAS) is drawn primarily
from International Accounting Standard (IAS) 8 (Revised December 2003),
Accounting Policies, Changes in Accounting Estimates and Errors, published by
the International Accounting Standards Board (IASB). Extracts from IAS 8 are
reproduced in this publication of the International Public Sector Accounting
Standards Board (IPSASB) of the International Federation of Accountants (IFAC)
with the permission of the International Financial Reporting Standards (IFRS)
Foundation.
The approved text of the International Financial Reporting Standards (IFRSs) is
that published by the IASB in the English language, and copies may be obtained
directly from IFRS Publications Department, First Floor, 30 Cannon Street,
London EC4M 6XH, United Kingdom.