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What is a IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors? Can someone explain me more further about the points below on IAS

What is a IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors? Can someone explain me more further about the points below on IAS 8?

scope information,

key points,

evaluation rules,

registration / deregistration rules,

disclosure rules,

a brief overview of the work of drafting the standard (this can be found in the Basis for conclusion with the standard).

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