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IAS 8: Accounting policies, changes in accounting estimates and errors

The accounting standard IAS 8 explains the criteria required for selecting and changing accounting policies and sets out the accounting treatment and disclosures required for changes and corrections to estimates or errors. Find articles, books and online resources providing quick links to the standard, summaries, guidance and news of recent developments.

What's on this page?

  • Full-text standard
  • Summaries
  • Guidance and support from ICAEW
  • Guides
  • Online articles
  • Articles and books from the Library

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Full-text standard

The IFRS Foundation and International Accounting Standards Board (IASB) provides free access to the consolidated unaccompanied international accounting standards for the current year through its website; you will need to register to gain access.

These standards are the unaccompanied versions and do not include any additional content that accompanies the full IAS and IFRSs such as illustrative examples, implementation guidance and bases for conclusions.

Summaries

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
IASB technical summary, as issued at 1 January 2014.

IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors
Timeline and summary from Deloitte IAS Plus, with information on related interpretations and amendments under consideration.

Accounting policies, accounting estimates and errors
Topic summary provided by PwC, giving latest developments and overview, a summary of the standard and links to relevant resources.

ICAEW guidance and support

Financial Reporting Faculty
The faculty offers assistance and support in IFRS, UK GAAP and other aspects of business reporting. It offers technical briefings and factsheets, IFRS and UK GAAP standards-trackers, plus practical advice from industry experts and working accountants.

Guides and publications

IAS 8: Disclosures of standards not yet adopted, and the effect of EU endorsement
May 2007 issue of BDO's International Financial Reporting Bulletin.

Other resources

IFRS Learning
Interactive training modules from Deloitte with practical scenarios, worked examples and questions to test your knowledge. Each module is available to download as a zip file free of charge (registration is required).

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

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