1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Accounting Standards (IASs)
  4. 2020
Date-stamp loading
  1. IAS 8: Basis of Preparation of Financial Statements
  2. IAS 8: Basis for Conclusions
  3. Disclosure of selection and application of accounting policies (paragraphs 27A-27I and 31A-31I) (paras. BC31A-BCZ31AD)
Previous Next

Disclosure of selection and application of accounting policies (paragraphs 27A-27I and 31A-31I) (paras. BC31A-BCZ31AD)

Comparing proposed amendment...
BC31A
Disclosure of accounting policies (issued February 2021)  (paras. BCZ31B-BCZ31V)
Disclosure of the judgements that management has made in the process of applying the entity’s accounting policies (paras. BCZ31W-BCZ31X)
Disclosure of major sources of estimation uncertainty (paras. BCZ31Y-BCZ31AD)
Previous Next