期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2007
卷号：XVI
期号：02
页码：52-56
出版社：University of Oradea
摘要：IAS 8 standard deals with the choice of accounting policies and defines the treatment of changes in accounting
policies, estimates and errors. An entity should choose and implement the same accounting modalities in a
certain period of time.
The transactions are treated in concordance with the according standards and interpretations. Due to a lack of
specific treatment, according to the IFRS referential, the management must draw up the most relevant
accounting treatment for the users of financial statements. This drawing up is made, especially in analogy with
the existing standards and interpretations and the principles of the international conceptual frame.
关键词：accounting policies, changes in accounting estimates, errors of the prior financial year
