ACCOUNTING POLICIES, CHANGES AND ERRORS IN ACCOUNT ASSESSMENTS WHEN DRAWING UP FINANCIAL STATEMENTS IN INDUSTRIAL ENTERPRISES
https://doi.org/10.5281/zenodo.15080975
Keywords:
Financial reporting, accounting policies, changes in accounting estimates, errors, retrospective, prospectiveAbstract
In this article, national accounting standards (NAS) have been developed in our Republic in accordance with international standards and are being harmonized with international standards. One of the first standards developed by the IFRS Foundation is called IAS 8 “Accounting Policies, Changes in Estimates and Errors”. Based on this standard, business entities develop their own accounting policy rules. Of course, this standard is descriptive in nature and contains general rules. In countries that are introducing international standards into their practice, the first issue is to harmonize accounting policies with international standards. From this perspective, this standard is one of the most necessary standards.
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