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- IAS_8 abstract "International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors or IAS 8 is an international financial reporting standard (IFRS) adopted by the International Accounting Standards Board (IASB). It prescribes the criteria for selecting and changing accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors.The standard requires compliance with IFRSs which are relevant to the specific circumstances of the entity. 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. 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.IAS 8 was issued in December 1993 by the International Accounting Standards Committee, the predecessor to the IASB. It was reissued in December 2003 by the IASB.".
- IAS_8 wikiPageExternalLink ias8.
- IAS_8 wikiPageExternalLink show?action=informContent&id=0915113103126213.
- IAS_8 wikiPageExternalLink IAS8.pdf.
- IAS_8 wikiPageID "40625220".
- IAS_8 wikiPageLength "7174".
- IAS_8 wikiPageOutDegree "15".
- IAS_8 wikiPageRevisionID "680991384".
- IAS_8 wikiPageWikiLink Book_value.
- IAS_8 wikiPageWikiLink Category:International_Financial_Reporting_Standards.
- IAS_8 wikiPageWikiLink Conceptual_Framework_for_Financial_Reporting.
- IAS_8 wikiPageWikiLink Creative_accounting.
- IAS_8 wikiPageWikiLink Deloitte.
- IAS_8 wikiPageWikiLink Financial_statement.
- IAS_8 wikiPageWikiLink Financial_statements.
- IAS_8 wikiPageWikiLink Hollywood_accounting.
- IAS_8 wikiPageWikiLink IFRS_Foundation.
- IAS_8 wikiPageWikiLink International_Accounting_Standards_Board.
- IAS_8 wikiPageWikiLink International_Accounting_Standards_Committee.
- IAS_8 wikiPageWikiLink International_Financial_Reporting_Standards.
- IAS_8 wikiPageWikiLink Materiality_(auditing).
- IAS_8 wikiPageWikiLink Plug_(accounting).
- IAS_8 wikiPageWikiLink PricewaterhouseCoopers.
- IAS_8 wikiPageWikiLink PwC.
- IAS_8 wikiPageWikiLinkText "IAS 8".
- IAS_8 hasPhotoCollection IAS_8.
- IAS_8 wikiPageUsesTemplate Template:Accounting.
- IAS_8 wikiPageUsesTemplate Template:Cite_book.
- IAS_8 wikiPageUsesTemplate Template:Cite_web.
- IAS_8 wikiPageUsesTemplate Template:International_Financial_Reporting_Standards.
- IAS_8 wikiPageUsesTemplate Template:Reflist.
- IAS_8 subject Category:International_Financial_Reporting_Standards.
- IAS_8 comment "International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors or IAS 8 is an international financial reporting standard (IFRS) adopted by the International Accounting Standards Board (IASB). It prescribes the criteria for selecting and changing accounting policies, accounting for changes in estimates and reflecting corrections of prior period errors.The standard requires compliance with IFRSs which are relevant to the specific circumstances of the entity.".
- IAS_8 label "IAS 8".
- IAS_8 sameAs m.0xnxmpz.
- IAS_8 sameAs Међународни_рачуноводствени_стандард_8.
- IAS_8 sameAs Q12755238.
- IAS_8 sameAs Q12755238.
- IAS_8 wasDerivedFrom IAS_8?oldid=680991384.
- IAS_8 isPrimaryTopicOf IAS_8.