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Video of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors - still applies in 2024 in IFRS Certificate course by Silvia of CPDbox channel, video No. 24 free certified online
https://www.cpdbox.com If you want to learn more about this standard, here is a useful link:
https://www.cpdbox.com/ifrs/ias-8/
The contents:
00:00 Introduction
00:29 Objective of IAS 8
00:50 Accounting policies - definition, how to select them
02:21 Change in accounting policy
03:45 Accounting estimates (NEW definition), changes
05:35 Accounting policies vs. accounting estimates
07:15 Errors
This video is a short summary of IAS 8 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/
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