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Once entered, they are only hyphenated at the specified hyphenation points. The standard permits exemption from this requirement when it is impracticable to determine either the period-specific effects or cumulative effect of the change.[1][12]. ^ a b c d e f g h i j PwC Inform ^ a b c IAS Plus ^ a b IAS 8 para 5 ^ IAS 8 para 7 ^ IAS 8 para 10 ^ IAS 8 para 11 ^ IAS 8 para 12 ^ IAS 8 para 13 ^ IAS 8 para 14 ^ IAS 8 para 19(a) ^ IAS 8 para 19(b) ^ IAS 8 paras 2223 ^ IAS 8 para 42 . .. [IAS 8.30] Changes in accounting estimates The effect of a change in an accounting estimate shall be recognised prospectively by including it in profit or loss in: [IAS 8.36] the period of the change, if the change affects that period only, or the period of the change and future periods, if the change affects both. [IAS 8.19] Retrospective application means adjusting the opening balance of each affected component of equity for the earliest prior period presented and the other comparative amounts disclosed for each prior period presented as if the new accounting policy had always been applied. [IAS 8.24] Also, if it is impracticable to determine the cumulative effect, at the beginning of the current period, of applying a new accounting policy to all prior periods, the entity shall adjust the comparative information to apply the new accounting policy prospectively from the earliest date practicable.

In making judgement, management should take into account (in the following order) the requirements in IFRSs dealing with similar and related issues, and the definitions, recognition criteria and measurement concepts for assets, liabilities, income and expenses in the Conceptual Framework.[6] Management may also consider recent pronouncements of other standard-setting bodies, accounting literature and accepted industry practices, to the extent that these do not conflict with IFRSs and the Framework.[7]. This site uses cookies to provide you with a more responsive and personalised service. [IAS 8.45] Disclosures relating to prior period errors Disclosures relating to prior period errors include: [IAS 8.49] the nature of the prior period error for each prior period presented, to the extent practicable, the amount of the correction: for each financial statement line item affected, and for basic and diluted earnings per share (only if the entity is applying IAS 33) the amount of the correction at the beginning of the earliest prior period presented if retrospective restatement is impracticable, an explanation and description of how the error has been corrected. [IAS 8.13] Changes in accounting policies An entity is permitted to change an accounting policy only if the change: is required by a standard or interpretation; or results in the financial statements providing reliable and more relevant information about the effects of transactions, other events or conditions on the entity's financial position, financial performance, or cash flows. International Accounting Standards Board (2011). "Accounting policies, accounting estimates and errors (IAS 8)". In a situation where no specific guidance is provided by IFRSs, IAS 8 requires management to use its judgement to develop and apply an accounting policy that is relevant and reliable.[1] Changes in accounting policies and corrections of errors are generally accounted for retrospectively, unless this is impracticable; whereas changes in accounting estimates are generally accounted for prospectively.[1][2]. "IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors". Changes in accounting estimates[edit]. v t e International Financial Reporting Standards and Related Accounting Organizations Organizations IFRS Foundation International Accounting Standards Board Predecessors International Accounting Standards Committee Selected standards IFRS 1 2 4 5 9 10 11 12 13 15 16 IAS 1 2 7 8 10 16 17 19 37 39 List of standards requirements .

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