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ACCA FR Chapter 9 Accounting policies, changes in accounting estimate and errors (IAS 8) Questions

VIVA Subject Guide

2 Comments

  1. hasta
    Hi Sir

    How is the valuation of inventory from weighted average to FIFO is change in policy but not the change in depreciation from reducing to st line?
  2. taha
    Hi Hasta,

    Because change in inventory valuation method is change in how inventory should be costed it is not an estimate whereas change in depreciation method from reducing to straight line is change in estimate that how an asset will depreciate.I hope this helps.

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