Course outline:
This modules builds foundational knowledge of IAS 8 - Basis of Preparation of Financial Statements: Introduction.
This course covers:
- Scope and Definitions
- Basis of Preparation - General Matters
- Selection and Changing of Accounting Policies
- Accounting for a Change in Accounting Policy
- Accounting Estimates and Errors
This course is an interactive e-learning module.
This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.
CPD Hours: 2
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