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IAS 8 (CHANGE IN ACC (Retrospective app (**Limitations: (if impracticable,…
IAS 8
CHANGE IN ACC
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How to apply:
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no std/interpretation, voluntary: retrospectively
Retrospective app
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**Limitations:
if impracticable, don't apply it
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can't determine cum effect @ beg of CY, apply prospectively from earliest Yr
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ERRORS
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errors iro recog, measure. or P+D
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**limitation
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can't determine cum effect @ beg of CY, apply prospectively from earliest Yr
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CHANGE IN ESTIMATE
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If (A), (L),( EQ) is affected, adj their CA's .37
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