IND AS 8-Accounting Policies, Changes in Accounting Estimate
Praveen Tawania
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The objective of this Standard is to prescribe the criteria for selecting and changing accounting policies, together with the accounting treatment and disclosure of changes in accounting policies, changes in accounting estimates and corrections of errors. Disclosure requirements for accounting policies, except those for changes in accounting policies, are set out in Ind AS 1, Presentation of Financial Statements.
http://praveentawania.com/file_details.php?title=IND%20AS%208-Accounting%20Policies,%20Changes%20in%20Accounting%20Estimates%20and%20Errors&eco=Accounting%20Standards #pdf
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