Chapter 4 IAS 8 Basis of Preparation of Financial Statements
Keeping Up with ACCA (by the Accountant's Perspective) di Accountant's Perspective
Note sull'episodio
Chapter 4: Basis of Preparation
📄 Caption: This video explains how financial statements are prepared, focusing on accounting policies, changes in estimates, and prior period errors.
What you’ll learn:
- Accruals, going concern, and fair presentation
- Accounting policies vs estimates
- Retrospective vs prospective application
- IAS 1 and IAS 8 basics
#IAS8 #AccountingPolicies #PriorPeriodErrors #ACCAFR #IFRSFundamentals
Parole chiave
accaaccafrfrfinancial reportingrevision