IFRS Taxonomy 2008

		[ IFRS Taxonomy 2008 ]
Bound Volume Taxonomy Viewer Download Statistic Documentation

[811000] Notes - Changes in accounting policies, accounting estimates and errors

Disclosure of changes in accounting policies, accounting estimates and errors	[explanatory]
Disclosure of changes in accounting policies	[explanatory]
Description of initial application of standards or interpretations	[string]
Description of voluntary change in accounting policy	[string]
Explanation of not applied new standards or interpretations	[string]
Description of expected impact of initial application of new standards or interpretations	[string]
Disclosure of changes in accounting estimates	[explanatory]
Description of nature and amount of change in accounting estimate	[string]
Description of fact that amount of change in accounting estimate is impracticable	[string]
Disclosure of accounting errors	[explanatory]
Description of nature, amount and correction of accounting errors in prior periods estimate	[string]

For information contact: Holger Obst (hobst@iasb.org)