IAS 8 Accounting Policies
IAS 8 prescribes criteria for selecting accounting policies. It clarifies when a change in accounting policy is acceptable and gives guidance on the treatment of such changes, as well as changes in accounting estimates and errors. This page provides information on the standard, with ICAEW guides.
United Kingdom Information Service Accounting Practice Under International Financial Reporting Standards International Ltd Ernst Young Library Information Service
Source: icaew.com