IAS 8

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  • 1 Types
Definitions
Prior-Period Adjustments
Prior-Period Adjustments Accounting Periods Accounting Policies Financial Statements Material Errors IAS 8 Financial Reporting Standards
Adjustments applicable to prior accounting periods due to changes in accounting policies or correction of material errors. These are not normal recurring adjustments or corrections of accounting estimates.
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Definitions
Substance Over Form
Substance Over Form Financial Reporting Commercial Reality Legal Form FRS 5 IAS 8 Creative Accounting
An important concept in accounting, according to which transactions and other events are accounted for by their commercial reality rather than their legal form.
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Accounting Terms Lexicon

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