This self-study course course addresses requirements of IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors, including the following:
- Components of accounting policies
- Selection of accounting policies
- Changes in accounting policies and related disclosure
requirements
- Changes to accounting estimates and related disclosure
requirements
- Correction of a prior-period error and related disclosure requirements
This course includes interactive learning elements, video content, and real-life application through case studies.