CTHRepealedLegislation
AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors - July 2004
ACCOUNTING STANDARD AASB 108ACCOUNTING STANDARD AASB 108
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ACCOUNTING STANDARD AASB 108
The Australian Accounting Standards Board made Accounting Standard AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors under section 334 of the Corporations Act 2001 on 15 July 2004.
This compiled version of AASB 108 applies to annual reporting periods beginning on or after 1 January 2018. It incorporates relevant amendments contained in other AASB Standards made by the AASB up to and including 28 January 2015 (see Compilation Details).