AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors - July 2004
AASB 108 and IAS 8AASB 108 and IAS 8
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AASB 108 and IAS 8
AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors as amended incorporates IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 8) are identified with the prefix “Aus” or “RDR”, followed by the number of the preceding IASB paragraph and decimal numbering.