IAS国际会计准则 英文版IAS 8 Accounting Policies, Changes in.pdf

IAS 8 International Accounting Standard 8 Accounting Policies, Changes in Accounting Estimates and Errors This version includes amendments resulting from IFRSs issued up to 31 December 2009. IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies was issued by the International Accounting Standards Committee in December 1993. It replaced IAS 8 Unusual and Prior Period Items and Changes in Accounting Policies (issued in February 1978). The Standing Interpretations Committee developed two Interpretations relating to IAS 8: • SIC-2 Consistency—Capitalisation of Borrowing Costs (issued December 1997) • SIC-18Consistency—Alternative Methods (issued January 2000). Paragraphs of IAS 8 (1993) that dealt with discontinued operations were superseded by IAS 35 Discontinuing Operations (issued in June 1998 and superseded by IFRS 5). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 8 with a new title—Accounting Policies, Changes in Accounting Estimates and Errors. The revised standard also replaced SIC-2 and SIC-18. IAS 8 and its accompanying documents have been amended by the following IFRSs: * • IAS 23Borrowing Costs (as revised in March 2007) • IAS 1Presentation of Financial Statements (as revised in September 2007)* • Improvements to IFRSs (issued May 2008)* • IFRS 9Financial Instruments (issued November 2009).† The following Interpretations refer to IAS 8: • SIC-7Introduction of the Euro (issued May 1998 and subsequently amended) •